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财政份额下降与国债规模扩大背离现象产生的主要原因在于财政“两个比重”的下降。保持财政份额的一定比例 ,对于扩大发债规模 ,降低债务风险是十分必要。刚性的分配格局短时间内难以提高财政份额 ,增加税收与扩张性政策相左 ,发债成为政府首选。这势必加剧国债规模与财政份额之间的矛盾。解决矛盾的主要办法是优化税制结构 ,提高财政支出绩效。
The main reason for the decline of fiscal share and the expansion of the national debt scale is the decline of the “two proportions” of finance. Maintaining a certain percentage of the financial share is very necessary for expanding the scale of debt issuance and lowering the debt risk. Rigid distribution pattern in a short period of time is difficult to improve the financial share, increasing taxes and expansive policies, debt issuance became the government’s first choice. This will inevitably exacerbate the contradiction between the size of the national debt and the share of the finance. The main solution to the conflict is to optimize the tax structure and improve the performance of fiscal expenditure.