我国为应对全球性金融危机的影响而实施的积极财政政策总体上延续了传统的财政政策思路,既不利于经济稳定增长,且代价高昂,使我国经济增长方式和经济结构转变上的努力发生逆转,并导致有增长而无就业等宏观经济问题,这些问题在现实中已经有所体现。促进科学发展的财政政策必须在理念转变的基础上实现财政政策目标、手段等体系内容的调整。 The positive fiscal policy implemented by our country in response to the global financial crisis has generally followed the traditional fiscal policy. It is neither conducive to the steady growth of the economy, it is also costly, and reverses the efforts in our country’s economic growth mode and economic restructuring , Leading to macroeconomic problems such as growth and non-employment. These problems have already been reflected in reality. Fiscal policy to promote scientific development must be based on the concept of change to achieve fiscal policy goals and means of system adjustment.