一、财政政策促进经济发展和社会和谐的全新要求从20多年的财政实践看,我国倚重的“反周期”财政政策,对抑制经济波动起到了积极作用,但随着形势变化,原有政策惯性对历史路径的依赖开始受到冲击,政策所产生的沉淀成本对经济与社会的负面影响也日趋明显。必须抓住新时期财政发展的重要转机,进行财政政策目标层次、选择 I. Fiscal Policy New Requirements for Promoting Economic Development and Social Harmony Over the past 20-plus years of fiscal practice, the “countercyclical” fiscal policy that our country relies on has played a positive role in suppressing economic fluctuations. However, as the situation changes, the original policy inertia The reliance on the historical path began to be hit and the negative impact on economy and society of the sedimentation cost caused by the policy became increasingly evident. We must seize the important turning point of the financial development in the new period, carry out the target level of fiscal policy, and choose