【摘要】：本文結(jié)合陳共先生歷年關(guān)于財(cái)政政策的一系列思考,歷史地分析中國(guó)建國(guó)以來財(cái)政政策的更迭,以及財(cái)政政策對(duì)經(jīng)濟(jì)的作用機(jī)理。主要結(jié)論為:計(jì)劃經(jīng)濟(jì)時(shí)期,財(cái)政政策以供給管理為主,政府通過強(qiáng)制儲(chǔ)蓄手段積累資金,并通過財(cái)政撥款擴(kuò)大投資;財(cái)政包干時(shí)期,財(cái)政通過放權(quán)讓利改革實(shí)行供給管理,通過提高居民收入和降低消費(fèi)成本實(shí)行需求管理;兩次積極財(cái)政政策時(shí)期,財(cái)政通過政府投資擴(kuò)張和對(duì)信貸資金的拉動(dòng),實(shí)現(xiàn)需求管理為主的政策;經(jīng)濟(jì)進(jìn)入新常態(tài)后,財(cái)政通過降低企業(yè)成本和提高資源配置效率,實(shí)現(xiàn)以供給管理為主的政策。
[Abstract]:Based on a series of thoughts on fiscal policy in the past years, this paper analyzes the change of fiscal policy and the mechanism of fiscal policy on economy since the founding of the people's Republic of China. The main conclusions are as follows: in the planned economy period, the fiscal policy is mainly supply management, the government accumulates funds by means of compulsory savings, and expands investment through financial allocation. During the financial package period, the finance implements supply management through decentralization and profit transfer reform, and carries out demand management by increasing residents' income and reducing consumption costs. In the two periods of active fiscal policy, finance realizes the policy of demand management through the expansion of government investment and the pull of credit funds. After the economy enters the new normal, finance realizes the policy of supply management by reducing the cost of enterprises and improving the efficiency of resource allocation.
【作者單位】： 中國(guó)人民大學(xué)財(cái)政金融學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金重大項(xiàng)目“現(xiàn)代治理框架中的中國(guó)財(cái)稅體制研究”(批準(zhǔn)號(hào):16ZDA027) 教育部人文社會(huì)科學(xué)重點(diǎn)研究基地重大項(xiàng)目“供給側(cè)結(jié)構(gòu)性改革與財(cái)政收入體系建設(shè)”(項(xiàng)目編號(hào):16JJD790058)
【分類號(hào)】：F812.0

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