从增值税改革试点谈财政政策有效性

本文重点分析了财政政策对宏观经济调整的作用,指出财政政策的有效性除受到财政收支规模及结构合理性影响外,还取决于传导机制是否顺畅。同时,政府还需要解决好在分税制下中央和地方财权的分配,以及财政政策和货币政策组合的问题。

On the Effectiveness of Fiscal Policy From the Pilot Project of Value-added Tax Reform

The article analyzes the effect of fiscal policy on the adjustment of macro economy,points out that the effectiveness of fiscal policy is affected not only by the scale and the structure of fiscal income and expenditure,but also by the transmission mechanism.Meanwhile,governments should resolve problems in the financial power distribution between central government and local governments,and in the coordination of fiscal policy and monetary policy.