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财政赤字是判断财政可持续性的最常用的指标。今年两会的政府工作报告和预决算报告披露,2016年中央和地方政府共安排财政赤字2.18万亿元,比去年增加5600亿元,赤字率提高到3%,引起各界广泛关注。但人们很少设问:现行口径计算的财政赤字是否正确?其真实含义究竟是什么?实际上,现行口径计算的财政赤字无论从哪个角度看都有问题,容易产生误导性。鉴于财政赤字及其涉及的收入和支出都是影响宏观经济管理和财政政策分析的最重要的数据,有必要重新界定并正确解
The fiscal deficit is the most commonly used indicator of financial sustainability. This year’s report on the work of the government and the final accounts for the two sessions revealed that in 2016, the central and local governments arranged a total budget deficit of 2.18 trillion yuan, an increase of 560 billion yuan over the previous year and an increase of the deficit rate to 3%, arousing widespread concern from all walks of life. However, people rarely ask: Is the current budget deficit correct? What is the real meaning? In fact, the current caliber of the budget deficit no matter from which point of view there are problems, easily misleading. Given that the fiscal deficit and the income and expenditure involved are the most important data that affect macroeconomic management and fiscal policy analysis, it is necessary to redefine and correct