稳健的财政政策也就是“中性”的财政政策,其本来含义是指财政收支要保持平衡,从而避免对社会总需求产生扩张性或紧缩性的影响。但这只是一种静态的“中性”,是一种理想状态。从动态上去理解,本年度比上年度或上几个年度财政赤字有所减少,或财政支出的增长速度有所降低,都是“中性”的表现,即通过逐渐减少财政政策的扩张力度去一步步逼近所谓“中性”的理想状态。稳健的财政政策包括的内容主要有:压缩财政赤字,控制国债发行规模;减少政府投资,调整投资方向;按科学发展观和公共财政要求调整财政支出结构,促进经济社会协调发展;支持改革,建立一个宽松和公平的财税环境。稳健的财政政策具有重要意义,不仅有利于加快公共财政体制建设,促进我国经济社会的全面协调发展,同时还标志着政府宏观调控能力和党的执政能力日益提高。 A prudent fiscal policy is also a “neutral” fiscal policy. The original implication is that fiscal revenue and expenditure should be balanced so as to avoid any expansionary or tightening effects on aggregate social demand. But this is only a static “neutral”, is an ideal state. From a dynamic understanding, the current fiscal deficit decreased from the previous year or the previous few years, or the growth rate of fiscal expenditure decreased somewhat, all of which are “neutral” manifestations, that is, one step forward by gradually reducing the expansion of fiscal policy Step approaching the so-called “neutral” ideal state. Steady financial policies include: reducing the fiscal deficit, controlling the issue scale of government bonds; reducing government investment and adjusting the investment direction; adjusting the structure of fiscal expenditure in line with the scientific development concept and public finance requirements to promote the coordinated development of economy and society; and supporting the reform and establishment of A relaxed and fair tax environment. Steady fiscal policy is of great significance. It is not only conducive to speeding up the construction of the public financial system and promoting the all-round and coordinated development of our economy and society, but also marks the government’s ability to control the macro-control and the party’s governing ability to increase day by day.