财政部部长金人庆最近在《经济日报》撰文谈国家财政政策要由积极转为稳健。刚刚闭幕的中央经济工作会议提出明年要实行稳健的财政政策和货币政策,这标志着实施已近7年的积极财政政策即将调整取向。财政政策调整的原因积极财政政策的实质是扩张性的财政政策,当通货膨胀逐渐成为 Minister of Finance Jin Renqing recently said in the “Economic Times” article about the state’s fiscal policy from active to stable. The recently concluded Central Economic Work Conference proposed that a steady fiscal policy and monetary policy be implemented next year, which marks the forthcoming adjustment of the pro-active fiscal policy that has been implemented for nearly seven years. Reasons for Fiscal Policy Adjustment The essence of a proactive fiscal policy is an expansionary fiscal policy. When inflation gradually becomes