我国财政改革中几个全局性问题的思考

按照党的"十六大"提出的战略构想,未来20年里我们将完成经济体制转轨的任务,实现全面小康.这样的构想意味着,中国经济体制改革目标的实现已从政策设计的角度锁定在1978-2020年的时段内,我们正处在承前启后的转折点上.在政府主导的渐进路径上,政府既推进着市场机制的建立,也同时推动着计划手段的创新,在市场机制发挥作用的同时,又始终承担着计划体制下的诸多任务与责任.财政作为政府政策实施的财力保障,以自身的变动见证了这一过程,与体制转轨进程和经济运行状况有着深刻的互动关系.因此,在这样一个特殊时刻,对财政改革中的一些关系全局的问题进行思考、解释,不仅关系到财政自身的运行,无疑也将直接影响到整个经济发展的绩效.本文主要围绕三个方面的重大问题提出了分析的路径与依据,并做出了基本的评价.

Rethinking of a Few General Problems in Fiscal Reform

According to the strategic framework of the 16th CPC Central Committee, we will finish the transitional task and come into a well-off society in all-round way in the next twenty years. From the policymaking perspective, it means that the period to realize objects of China economic reforms has been fixed from 1978 to 2020. We are now at an important milestone to connect with past and future. On the gradual path oriented by government, our government has not only promoted the building of economic mechanism, but also propelled the innovation of plan instrument. While implementing the market discipline, the government also undertakes a lot of planned economic tasks and responsibilities. Being a financial security in the policy decisions, public finance has witnessed this process, and has interractive relationship with the transitional development and economic situtation. Therefore, in the specific period, rethinking and explaining some general problems in fiscal reform will affact not only the operation of public finance itself, but the performance of the whole economy. The paper mainly advances analytic paths and foundations concerning three important problems and tries to make some basic assessment.