论文部分内容阅读
作者认为，财税体制是宏观经济管理的调控器，同时又是实行有效的宏观经济管理和财政政策调控的基本条件。财政政策要从以总量调节为重点转到以结构调节为重点上来，但仍应重视财政在调节总量平衡方面的作用。在组织综合平衡时，必须把总量平衡与结构平衡统一起来，不能单打一。由于当前的经济总量失衡包含有过去信贷规模过大与货币超量发行的累积因素，因而总量紧缩的主要任务就必然落到金融方面，同时在实行双紧政策中，要大力推进产业结构的调整。
The author believes that the fiscal and taxation system is the regulator of macroeconomic management and at the same time it is the basic condition for effective macroeconomic management and fiscal policy control. Fiscal policy should focus on the adjustment of the total amount to the structural adjustment, but still attach importance to the role of finance in adjusting the overall balance. In the process of comprehensive structural balance, we must unify the aggregate balance with the structural balance and should not single out one. Since the current imbalance in the total economy includes the accumulation of past credit scale and over-issuance of currency, the main task of reducing the total amount is bound to fall into financial aspects. At the same time, we must vigorously promote industrial structure in implementing the policy of “double compaction” Adjustment.