改革成本支付与转轨期财政运行的关系分析

转轨财政不同于一般财政的特殊性是其具有支付改革成本的职能,支付改革成本给我国转轨财政带来了不小的压力和影响.要减小财政改革成本压力,须进行两层面创新,即在理论上要突破单纯从市场失灵角度来研究我国转轨财政职能的局限,确立支付改革成本在我国财政职能体系中的地位;在实践上要改变积极财政政策从"以直接投资为主"直接支撑经济增长转移到"以支付改革成本为主",从而建立和完善经济增长的制度环境上来.

The Analysis of Relationship Between Undertaking the Cost of Reform and Functioning of Fiscal Policy in Transition

The fiscal policy in transition is playing a quite different role from it did before in China. The fact is that the fiscal policy is paying for the cost of the reform. This brings a lot of pressure on our budgets. In order to reduce its negetive effects, two efforts should be made creatively. First, we should accept the idea that the fiscal policy has the role of undertaking the cost of reform besides its role in resources allocation, income redistribution and economic growth. Second, the main purpose of fiscal policy should be focused on help creating favorble environment for economic growth by undertaking the cost of reform rather than stimulating the economic growth by direct investment.