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目前以预算内财政收入计算的财政规模很低,但这一指标并没有全面反映我国财政的规模,真实的财政规模其实相当大。用“积极的财政政策和稳健的货币政策”概括1998年以来的宏观调控有失公允,为确保经济增长,中央政府实际上调动了包括货币政策在内的所有政策资源刺激经济。目前,我国债务规模在可控范围之内,真正决定积极财政政策取向的是财政项目的效益等因素,我国积极财政政策已经转向谨慎。正在实行的财政政策有两个显著特点,一是推进公共财政体系建设,这是由我国经济体制改革的总体目标设定的;二是在实行积极财政政策的同时,增加税收,这反映了财政在加强自身建设的同时(提高财政两个比重),竭力完成宏观调控目标的努力。这两个看似矛盾的政策,统一在当前的财政政策中,恰当地反映了转型期财政必须应对的多重目标。
At present, the fiscal scale based on the budgetary fiscal revenue is very low. However, this indicator does not fully reflect the size of China’s fiscal scale. The actual fiscal scale is actually quite large. It is unfair to summarize the macroeconomic regulation and control since 1998 with “proactive fiscal policy and prudent monetary policy”. In order to ensure economic growth, the Central Government has actually mobilized all the policy resources including monetary policy to stimulate the economy. At present, the scale of our debt is within the controllable range. The factors that really determine the orientation of a proactive fiscal policy are the effectiveness of the fiscal project. Our proactive fiscal policy has turned cautious. There are two notable features of the fiscal policy that is being implemented. One is to promote the construction of a public financial system, which is set by the overall objective of China’s economic structural reform. The other is to increase taxes while implementing a proactive fiscal policy. This reflects that the fiscal While strengthening self-construction (raising the proportion of finance), we will make every effort to accomplish the goal of macroeconomic regulation and control. These two seemingly contradictory policies and unification in the current fiscal policy properly reflect the multiple goals that finance must meet in transition.