【摘要】：1997年以來,我國為應(yīng)對經(jīng)濟波動,采用反周期的財政政策調(diào)節(jié)手段。在度過危機的同時,也產(chǎn)生了負面影響。本文在文獻綜述的基礎(chǔ)上,回顧了 1997年以來我國實行的反周期財政政策的實踐,并通過建立和估計我國的IS-LM模型,對財政政策變量乘數(shù)進行了測算,用來檢驗財政政策的實施效果。結(jié)果顯示,在財政政策各變量中,政府購買性支出乘數(shù)效應(yīng)最大,達到1.5以上,遠大于轉(zhuǎn)移支付乘數(shù)和稅收乘數(shù)。同時,政府購買支出乘數(shù)隨著政策的實施,有不斷下降的趨勢,說明通過大規(guī)模投資拉動經(jīng)濟的效應(yīng)不斷減弱,反周期的財政政策效應(yīng)不斷弱化。同時,2008年金融危機后,我國實行的積極的財政政策,在擴大內(nèi)需的同時,也造成了“供需錯配”的結(jié)構(gòu)性矛盾。本文在1997年以來,我國面臨的經(jīng)濟形勢以及所采取的反周期財政政策實踐的基礎(chǔ)上,分析了供給側(cè)結(jié)構(gòu)性改革的邏輯,得出改革的目標(biāo)在于化解產(chǎn)能過剩和培育經(jīng)濟增長新動能的結(jié)論。為了有力推進供給側(cè)結(jié)構(gòu)性改革,本文提出了基于供給側(cè)結(jié)構(gòu)性改革的財政政策轉(zhuǎn)型的整體思路及具體內(nèi)容。財政政策轉(zhuǎn)型的整體思路是由總量調(diào)節(jié)向結(jié)構(gòu)調(diào)節(jié)轉(zhuǎn)變,由注重政策的短期效應(yīng)向注重長期效應(yīng)的轉(zhuǎn)變。具體內(nèi)容包括降低企業(yè)稅費負擔(dān)、規(guī)范政府涉企收費、加大化解落后產(chǎn)能的資金支持、構(gòu)建稅收聯(lián)動機制以及加大創(chuàng)新資金投入等五個方面。同時,為了保證政策的順利實施,相應(yīng)地提出了財政政策轉(zhuǎn)型的制度保障措施。
[Abstract]:Since 1997, in order to cope with economic fluctuations, China has adopted counter-cyclical fiscal policy adjustment means. In the crisis, but also have a negative impact. On the basis of literature review, this paper reviews the practice of countercyclical fiscal policy in China since 1997, and calculates the multiplier of fiscal policy variables by establishing and estimating the IS-LM model of China. Used to test the effectiveness of fiscal policy. The results show that, among the variables of fiscal policy, the effect of government purchasing expenditure multiplier is the largest, which is more than 1.5, which is much larger than the transfer payment multiplier and tax multiplier. At the same time, with the implementation of the policy, the multiplier of government purchase expenditure has a downward trend, which shows that the effect of large-scale investment to stimulate the economy is weakening, and the counter-cyclical fiscal policy effect is weakening. At the same time, after the financial crisis of 2008, the active fiscal policy of our country not only expands the domestic demand, but also causes the structural contradiction of "supply and demand mismatch". This paper analyzes the logic of supply-side structural reform on the basis of the economic situation and countercyclical fiscal policy practice in China since 1997. The goal of the reform is to eliminate overcapacity and foster new momentum of economic growth. In order to push forward supply-side structural reform, this paper puts forward the overall thinking and concrete content of fiscal policy transformation based on supply-side structural reform. The overall thinking of fiscal policy transformation is from total adjustment to structural adjustment, from focusing on the short-term effect of policy to paying attention to the long-term effect. The specific contents include reducing the tax burden of enterprises, standardizing government charges, increasing the financial support to resolve the backward production capacity, constructing the tax linkage mechanism and increasing the investment of innovative funds. At the same time, in order to ensure the smooth implementation of the policy, the corresponding financial policy transformation system protection measures.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.0

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