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财政政策调控的机制化包括决策机制科学化和调控手段规则化。财政政策调控机制化基于的理论主要包括公共选择理论、时间一致性理论以及动态随机一般均衡框架。我国财政政策的决策机制具有集中化、精英化和强行政化的特征,调控规则以相机抉择型财政政策为主。新时期下,财政政策作为宏观调控重要手段应逐步走向机制化。实现路径建议从专业研判、协商决策、构建调控规则等方面入手,主要包括设立财政政策委员会、施行绩效预算制度、增强自动稳定器作用、设定相关指标界限等。同时,应促进财政基础数据信息公开和整合使用以减轻调控时滞,推动财税体制改革,为宏观调控机制化发挥良性效果提供支撑。
The institutionalization of the regulation of fiscal policy includes the scientificization of the decision-making mechanism and the regularization of regulatory measures. The theory based on the regulation of fiscal policy includes the theories of public choice, the theory of time consistency and the dynamic stochastic general equilibrium framework. The decision-making mechanism of China’s fiscal policy has the characteristics of centralization, elitism and strong administration. The regulatory rules are mainly based on the discretionary fiscal policy of the camera. Under the new era, as an important means of macroeconomic regulation and control, fiscal policy should be gradually institutionalized. Path recommendations from the professional judging, consultation and decision-making, the establishment of regulatory rules and other aspects, including the establishment of a fiscal policy committee, the implementation of the performance budget system, enhance the role of automatic stabilizer, set the boundaries of relevant indicators. At the same time, we should promote the open and integrated use of the basic data of finance to ease the time lag in regulation and control, promote the reform of the fiscal and taxation system and provide support for the sound effects of the macro-control mechanism.