促进公平与效率的财政政策选择刘溶沧，戴天柱随着我国社会主义市场经济体制的逐步建立和完善，公平与效率正成为新时期财政政策的一个重要目标。它要求通过财政政策的有效选择和适时调整，以及对“市场失效”问题的妥善解决，在不断提高社会经济效率的同时，实现社会的公... Fiscal Policy Options for Promoting Fairness and Efficiency Liu Rongchang, Dai Tianzhu With the gradual establishment and improvement of China’s socialist market economic system, fairness and efficiency are now becoming an important goal of fiscal policy in the new era. It requires that through the effective selection and timely adjustment of fiscal policies and the proper solution to the problem of “market failure,” we will continue to improve social and economic efficiency while realizing the social responsibility of the public.