论文部分内容阅读
经济体制改革以来,财政调控方式发生了很大的变化,但是基本格局仍然没有转到市场取向的轨道上来,这种状况与加快改革步伐的要求是极不相称的。对此,必须以新的观点构建财政理论,探索新的改革对策。一、当前的重点是提高财政收入比例,还是重塑财政调控机制? 在传统体制下,财政比例也称财政收入占国民收入的比例,通常在33%左右,目前已下降到20%以下。因为财政在国民经济中的地位日益削弱,财政职能渐趋萎缩。当强调财政宏观调控作用时,似乎就意味着提高财政收入的比例。这在目前的格局下是不可能的,也是不应该的,我们认为当前的重点是重塑财政调控方式。在重塑的过程中,财政收入的名义比例
Since the reform of the economic system, there has been a great change in the ways of financial regulation and control. However, the basic pattern has not yet shifted to the track of market orientation. This situation is disproportionately disproportionate to the requirement of accelerating the pace of reform. In this regard, we must build a new point of view of financial theory, explore new reform strategies. First, the current focus is to increase the proportion of fiscal revenue, or to reshape the fiscal control mechanism? Under the traditional system, the fiscal ratio also said that the proportion of fiscal revenue in the national income, usually around 33%, has now dropped below 20%. Because the fiscal status in the national economy is weakened day by day, the fiscal function is gradually shrinking. When emphasizing the role of fiscal macro-control, it seems that it means increasing the proportion of fiscal revenue. This is impossible under the current pattern and it should not be possible. We think the current emphasis is on reshaping the fiscal control approach. In the process of remodeling, the nominal proportion of fiscal revenue