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我国经济体制改革十七年来,国民经济取得了长足发展,但财政收入相对于国民经济的增长显得并不乐观。1978年—1994年,我国国内生产总值平均年增长16%,高出财政收入增长幅度6.6个百分点。由此,财政收入占 GDP 的比重由1978年的31.2%下降到1994年的11.6%。财政收入增长与经济增长格局变化不相吻合,导致财政陷于困境,其深层次的原因主要表现在:财政收入过分依赖工业生产领域。1985年以来,随着我国经济向多元化产业发展,经济运行中工业部门对财政收入的支撑能力逐年减弱。1986年财政收入比上年增长7.8%,其中,工业部门收入对财政总收入的贡献是1.46个百分
In the past seventeen years since China’s economic restructuring, the national economy has made great strides, but its fiscal revenue has not been optimistic about the growth of the national economy. From 1978 to 1994, China’s GDP grew at an average annual rate of 16%, higher than the growth rate of fiscal revenue by 6.6%. As a result, the share of fiscal revenue in GDP dropped from 31.2% in 1978 to 11.6% in 1994. The growth of fiscal revenue does not coincide with the change of the pattern of economic growth, resulting in the dilemma of finance. The deeper reasons for this lie in the fact that fiscal revenue is overly dependent on industrial production. Since 1985, as China’s economy has developed into a diversified industry, the ability of the industrial sector to support its fiscal revenue in economic operations has weakened year by year. In 1986, the fiscal revenue increased by 7.8% over the previous year, of which, the contribution of the industrial sector to the total fiscal revenue was 1.46 percentage points