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众所周知，我国正处于从计划经济体制向社会主义市场经济体制的转轨时期，原有的计划模式越来越不适应宏观调控的需要，因为非公有经济在近些年来已有长足的发展，国有企业改革后在相当大的程度上不受国家指令性计划的束缚而面对市场，国家对国民经济的调控更需要运用间接手段，即借助金融政策和财政政策对市场发生影响，然后再影响到国民经济的主要变量——消费、投资、进出口等。从财政角度来看，财政的意义绝不再是政府的一种收支行为，而是宏观调控的一种重要手段。我国财政在近阶段的发展趋势如何、在当前财政收支上有哪些值得关注的重大问题，我国财政决策部门宜采取哪些恰当的财政政策，等等，都需要我们对此进行深入透彻的探讨和剖析。本刊从第5期开始将连续刊发一组以“博士生看中国宏观经济与财政”为主题的系列论文。他们注重实证分析，借鉴自凯恩斯发端的宏观经济分析理论和政策手段，立足我国现有经济环境下的国情，就需求不足、宏观财政政策的制度性因素、财政货币政策的协调配合及财政收支乘数效应等方面阐述了不同观点和看法，抛出建设性建议与读者共飨，值得一看。
As we all know, our country is in a period of transition from a planned economic system to a socialist market economic system. The original planning model has become increasingly unsuited to the needs of macroeconomic regulation and control. Since the non-public economy has made great strides in recent years, the state-owned enterprises In the face of the market after the reform is not bound by the state’s mandatory plan to a large extent, the state needs to use indirect means to control the national economy by using the financial and fiscal policies to influence the market and then to the nationals The main economic variables - consumption, investment, import and export. From the financial point of view, the significance of finance is no longer a government revenue and expenditure, but an important means of macro-control. What is the development trend of China’s finance in the recent stage? What major issues should be paid attention to in the current fiscal revenue and expenditure; and what appropriate fiscal policies should be adopted by China’s financial policy-making departments; and so on, we all need our thorough and thorough discussion. Analysis. From the fifth issue of this journal, a series of papers with the theme of “Doctoral Candidates Viewing China’s Macroeconomy and Finance” will be published continuously. They focus on empirical analysis, drawing on macroeconomic analysis theory and policy instruments from the perspective of Keynes. Based on the national conditions in the current economic environment of our country, they are in short supply, the institutional factors of macro-fiscal policy, the coordination and cooperation of fiscal and monetary policies and the fiscal revenue and expenditure Multiplier effects and other aspects of different views and views elaborated, throw constructive suggestions and readers altogether, it is worth a look.