国际金融危机与中国财政政策设计：功能、目标、力度

本文结合国际金融危机,从理论和实践两方面探讨了中国财政政策设计和实施中存在的一些重要问题。一是从财政政策的维持和纠偏两方面,揭示了财政政策的基本功能,提出财政政策应该分为稳定和再稳定两类政策;二是从财政政策的经济和社会目标两方面,分析了财政政策目标错位问题,提出了财政政策目标应从实现经济增长调整为促进充分就业;三是从财政政策力度计量方面,考察了政府预算账户存在的问题,提出了单独设立稳定账户的设想。

The International Financial Crisis and China's Fiscal Policy Designing: Function, Objective and Power

The paper explored a number of important issues on China＇s fiscal policy designing and implementation combining theory with practice with international financial crisis. Firstly it revealed the basic functions of fiscal policy and suggested that it should be divided into two types of policy called stability and re-stability from both maintaining and correction. Secondly it put forward that the fiscal policy ob- jective should be adjusted to promote full employment from achieving economic growth based on analysis of financial policy objective dislocation issue from both economic and social objectives of the fiscal policy. Finally it put forward the idea of establishment of a separate stable account on the basis of study of the present problems of government budget from fiscal measuring of policy powers.