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一、什么是财政政策政策是介乎于理论和实践之间的抽象,是行动的原则和指导方针。财政政策则是指导财政工作的原则和指导方针。欲讨论财政政策,有必要明确以下三点。第一,政策制定主体。财政是国家参与对社会产品分配的行为,所以财政政策的制定主体只能是国家,而不应是其他任何部门、地方政府或个人;第二,政策制定依据。财政政策作为财政理论和财政实践之间的抽象,应有正确的理论为指导。社会主义财政政策只能以马克思主义的经济理论为基础,并结合我国财政工作实践及财政现状;第三,政策制定目标。财政政策作为一种指导方针或原则,应有其预期目标。没有明确目的的政策等于没有政策,即失去了其对实践的指导意义。
First, what is the fiscal policy? Policy is an abstract between the theory and practice, is the principle of action and guidelines. Financial policy is the guiding principle of financial work and guidelines. To discuss fiscal policy, it is necessary to clarify the following three points. First, the main body of policy making. Finance is the state’s participation in the distribution of social products, so the main body of the formulation of fiscal policy can only be a state, not any other department, local government or individual. Second, the basis for policy formulation. As an abstraction between fiscal theory and fiscal practice, fiscal policy should be guided by the correct theory. The socialist fiscal policy can only be based on Marxist economic theory, combined with our country’s financial work practices and the financial status quo; and third, the goal of policy formulation. As a guideline or principle, fiscal policy should have its desired goal. A policy without a clear purpose is tantamount to no policy, that is, it loses its guiding significance to practice.