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在经济社会发展过程中,如果政府“有形的手”过于强大,则市场、社会的功能就难以有效发挥。新一届政府成立以来,政府就从简政放权入手,加快转变政府职能。在此背景下,财政改革既是政府与市场关系、政府与社会关系、市场与社会关系改革的重要内容,也是中央与地方关系改革不可或缺的部分。财政改革的辐射性、引导性和牵引性特征使之成为新时期全面深化改革的重点之一。当前财政改革的主线是为国家治理的现代化和经济社会持续健康发展提供支撑。本文以2013年为时间基点,从历史和现实的视角描述和分析了财政改革的经济、社会及其引导效应,在此基础上对财政改革做出了前瞻性的分析。
In the process of economic and social development, if the government “physical hand ” is too powerful, the market and social functions will be difficult to effectively play. Since the new government was established, the government started with the simplification of power and decentralization and accelerated the transformation of government functions. Against this background, the fiscal reform is not only an important part of the reform of the relations between the government and the market, the relations between the government and the society, the relations between the market and the society, but also an indispensable part of the reform of the relations between the central and the local governments. The radiological, guiding and traction characteristics of fiscal reform make it one of the focuses of deepening the overall reform in the new era. The main line of the current fiscal reform is to provide support to the modernization of state governance and the sustained and healthy economic and social development. In this paper, we use 2013 as a time base to describe and analyze the economic, social and guiding effects of fiscal reform from a historical and realistic perspective. Based on this, we make a prospective analysis of fiscal reform.