到底什么是新周期?存不存在新周期?经过这段时间的争鸣,相信大家都有自己的判断。正如本期封面报道《激辩新周期》提到:问题关键不在于是不是新周期,而在于我们有没有找到新的经济增长模式?对于新生事物,总会经历“看不见”、“看不起”、“看不懂”、“来不及”等几个阶段。但是,对于财政而言,笔者认为,财政的新周期是确定的,并且早已开启。在这里,我们不应该仅仅将新周期定位于经济学范畴,而更应该置身于国家治理的高度。2014年6月30日,中共中央政治局审议通过《深化财税体制改革总体方案》,从改进预算管理制度、深化税收制 In the end what is the new cycle? There is no new cycle? After this period of contention, I believe we all have their own judgments. As the cover article in this issue mentions: “The new cycle of heated debate” mentioned: The crux of the issue is not whether it is a new cycle, but rather whether we have found a new mode of economic growth. For new things, we always experience “invisible” Look down on “, ” do not understand “, ” too late “and several other stages. However, with regard to finance, the author believes that the new fiscal cycle is finalized and has already been opened. Here, we should not just locate the new cycle in the field of economics, but rather should be placed at the height of state governance. On June 30, 2014, the Political Bureau of the CPC Central Committee examined and adopted the ”Overall Plan for Deepening the Reform of the Financial and Taxation System", from improving the budget management system and deepening the tax system