本文選題：財政政策調(diào)控　切入點：經(jīng)濟發(fā)展階段　出處：《中國社會科學院研究生院》2017年博士論文　論文類型：學位論文

【摘要】：從16世紀初的重商主義開始,經(jīng)濟學就一直在國家干預(yù)主義和經(jīng)濟自由主義的爭論中發(fā)展和演進,并基于不同經(jīng)濟思想提出不同的財政政策主張。20世紀30年代以來,主要資本主義國家在不同時期結(jié)合當時的經(jīng)濟問題,對經(jīng)濟運行采取了很不相同的政策措施,財政政策具有明顯的階段性特征。這種階段性特征受多重因素的影響,經(jīng)濟社會發(fā)展的階段性對財政政策的階段性具有決定性影響,執(zhí)政當局對政府與市場關(guān)系的不同認識在很大程度上決定了財政政策干預(yù)經(jīng)濟的方式和方法,經(jīng)濟運行周期則決定了政府運用財政政策干預(yù)經(jīng)濟的方向和力度。我國改革開放30多年來,根據(jù)不同時期的形勢和任務(wù),國家運用財政政策調(diào)控促進經(jīng)濟社會發(fā)展,取得了良好成效。在這一過程中,受經(jīng)濟發(fā)展階段、經(jīng)濟體制轉(zhuǎn)軌、經(jīng)濟運行周期等因素影響,我國財政政策調(diào)控呈現(xiàn)出明顯的階段性特征。過去30多年經(jīng)濟發(fā)展呈現(xiàn)明顯的階段性特征,對財政政策的制定和實施產(chǎn)生了顯著影響。改革開放初期,我國經(jīng)濟發(fā)展處在準備起飛階段,解決溫飽問題是核心目標,財政政策的重點是處理“吃飯”與“建設(shè)”的關(guān)系,推動總量平穩(wěn)擴張。1992年鄧小平重要談話后,我國經(jīng)濟進入加快發(fā)展、開始起飛階段,圍繞實現(xiàn)整體小康目標,財政政策對總量擴張和結(jié)構(gòu)調(diào)整并重,把促進總量擴張擺在優(yōu)先位置。新世紀頭10年,我國經(jīng)濟處在快速發(fā)展、探索轉(zhuǎn)型階段,為了促進可持續(xù)發(fā)展,財政政策在總量擴張與結(jié)構(gòu)調(diào)整并重的情況下,把促進經(jīng)濟結(jié)構(gòu)調(diào)整和轉(zhuǎn)變經(jīng)濟發(fā)展方式擺在優(yōu)先位置。從經(jīng)濟體制轉(zhuǎn)軌的角度看,我國1978年作出改革開放的重大抉擇,1992年提出并在上個世紀末初步建成社會主義市場經(jīng)濟體制,新世紀以來不斷完善社會主義市場經(jīng)濟體制,我國改革開放大致可劃分為三個大的歷史階段。財政政策受經(jīng)濟體制變化的影響,從調(diào)控主體、調(diào)控對象、調(diào)控手段、調(diào)控目標、決策過程、傳導機制等方面,都呈現(xiàn)不同的階段性特征。聚焦國家和企業(yè)、個人的分配關(guān)系,中央和地方的分配關(guān)系,計劃、財政、銀行三者關(guān)系等“三大關(guān)系”,重點分析企業(yè)作為市場主體的發(fā)育程度、中央和地方政府間的博弈、財政政策在宏觀調(diào)控體系中的地位等“三大因素”,可以清晰地看出體制轉(zhuǎn)軌對財政政策調(diào)控階段性變化的基礎(chǔ)性影響。經(jīng)濟周期對財政政策調(diào)控也有著十分顯著的影響。改革開放以來,我國財政政策注重“逆經(jīng)濟風向而動”,具有比較明顯的反周期特征,較好地起到了抑制經(jīng)濟周期性波動的作用。從中國財政政策決策的實踐角度來看,中國財政政策取向轉(zhuǎn)變與經(jīng)濟周期的波峰或波谷高度一致,始終注意相機抉擇,較好地運用了“補償性財政政策”。當前,我國經(jīng)濟發(fā)展已經(jīng)進入新常態(tài),發(fā)生了自改革開放30多年以來最大的階段性變化。特別是進入工業(yè)化成熟期,經(jīng)濟增速從高速轉(zhuǎn)變?yōu)橹懈咚?供給側(cè)結(jié)構(gòu)性問題已經(jīng)成為經(jīng)濟運行中的主要矛盾和矛盾的主要方面。必須準確把握財政政策調(diào)控面臨的新形勢、新任務(wù)、新要求,堅持以供給側(cè)結(jié)構(gòu)性改革為主線,從供需兩側(cè)協(xié)同發(fā)力,總量和結(jié)構(gòu)兩個方面并重,用好政府和市場“兩只手”,更好地發(fā)揮財政政策調(diào)控的作用,促進我國經(jīng)濟持續(xù)穩(wěn)定健康發(fā)展。
[Abstract]:From the beginning of sixteenth Century mercantilism economics has been developing in the state intervention and economic freedom debate and evolution, and based on different economic ideas put forward different fiscal policies.20 century since 30s, the major capitalist countries with economic problems at that time in the different time, the different policy measures of economic operation that fiscal policy has obvious phase characteristics. The stage characteristics affected by multiple factors, has a decisive influence on stage stage of economic and social development of the fiscal policy, the ruling authorities of different understanding of the relationship between the government and the market determines the fiscal policy intervention in the economy the way and the method to a large extent, economic cycle the government decided to use the direction and intensity of fiscal policy intervention in the economy. China's reform and opening up 30 years ago, according to different periods The situation and tasks, the national regulation of the use of fiscal policy to promote economic and social development, and achieved good results. In this process, the stage of economic development, economic system transition, affecting the economy cycle and other factors, China's fiscal policy shows obvious stages. Over the past 30 years, the economic development has the stage characteristics obviously, have a significant influence on the formulation and implementation of fiscal policy. The beginning of reform and opening up, China's economic development in the preparation stage, solve the problem of food and clothing is the core objectives, the focus of fiscal policy is to deal with the relationship between "food" and "construction", promote the steady amount of expansion of.1992 Deng Xiaoping's important talk, China to accelerate the development of economy, began to take off around the stage, to achieve the overall goal of a fiscal policy on the expansion of total amount and structure adjustment of both, to promote the total expansion of priority . the first 10 years of the new century, China's economy is in rapid development, exploring the transformation stage, in order to promote the sustainable development of fiscal policy, both in the total expansion and adjustment of the situation, to promote the adjustment of economic structure and change the mode of economic development priority in the economic system transition. From the point of view, China's major choice in 1978 the reform and opening up, proposed in 1992 and at the end of the last century established a socialist market economic system, since the new century, constantly improve the socialist market economy, China's reform and opening up can be divided into three major stages. The effects of fiscal policy by the change of economic system, from the regulatory body, control object, control means, control objectives, decision-making process, transmission mechanism, present characteristics of different stages. The focus of national and individual enterprises, distribution, distribution of the central and local relations Planning, finance, banking, the relationship between the three and the "three relations", focuses on the analysis of enterprise as the development degree of market players, the game between central and local government, fiscal policy in the macro-control system of the status of "three factors", can clearly see the transition on fundamental changes of financial regulation the influence of policy. The regulation of economic cycle on fiscal policy is also very significant. Since the reform and opening up, China's fiscal policy to "reverse the economic winds moving, with counter cyclical obvious features, played a better suppression of economic cyclical fluctuations. From the practical perspective Chinese fiscal policy decision Chinese, the orientation of fiscal policy changes and the economic cycle peak or trough is highly consistent, always pay attention to choice, better use of the" compensatory fiscal policy ". At present, China's economic development After entering a new normal, happened since the reform and opening up the largest phase change for more than 30 years. Especially in the mature stage of industrialization, economic growth from the rapid change in high speed, the supply side structural problems have become the main aspects of the major contradictions and conflicts in the economy. We must accurately grasp the new situation, facing the financial policy new tasks and new requirements, adhere to the supply side structural reform as the main line, from the supply and demand sides synergy force, two aspects of both the total amount and structure, with the government and the market "two hands", better play the role of fiscal policy regulation, promote the steady and healthy development of China's economy.

【學位授予單位】：中國社會科學院研究生院
【學位級別】：博士
【學位授予年份】：2017
【分類號】：F812.0
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本文編號：1640350