失衡的增长结构与财政制度安排

本文基于中国式治理模式,从财政视角利用实证数据分析了中国失衡增长的内生机制。本文认为,中国失衡的增长结构与财政收支制度安排有关。在中国式治理模式下,1994年税改中确立的财政收入制度不仅挤压了居民消费能力,而且通过引致财政支出结构扭曲恶化了居民消费倾向。实现经济平衡增长,中国需要在现行体制框架内重构财政收支体系,通过建立以人为本的财政支出体系构筑居民有钱消费、敢于消费的制度环境,通过建立以人为主的财政收入制度构筑政府有效行政的激励结构和经济社会的内生平衡机制。

A STUDY ON THE IMBALANCED ECONOMIC GROWTH STRUCTURE AND THE FINANCIAL SYSTEM

Based on the Chinese governance model,this paper,from the financial perspective,studies the endogenous mechanism of imbalanced economic growth in China.It concludes that the imbalanced growth structure is related to the fiscal system in China.The revenue system which was established in 1994 reduces the consuming capacity of the public but also lowers their consuming propensity within the distorted fiscal expenditure structure.To balance the economic growth,it is necessary to reconstruct the institutional framework of fiscal revenue and expenditure.Establishing the people-oriented fiscal revenue and expenditure structure,will encourage the public to consume and have money to consume.