构建和谐社会的财政政策

财政作为调节社会分配关系、促进公正与公平的物质基础和重要政策工具,在构建和谐社会过程中具有不可替代的作用.财政收入的增加为和谐社会提供了财力保障,财政政策转型创造了良好契机,新一轮税制改革为经济进一步发展注入了强大动力.现存财政政策的局限性也会对经济社会和谐发展形成一定制约,因此,应该在构建和谐社会的基础上进一步完善财政政策,更好地促进和谐社会建设和维护社会公平和正义,消除不和谐因素,使广大群众在经济发展过程中得到更多的实惠.

Public Finance Polices for The Construction of Harmonious Society

Public finance is an important instrument for adjusting distribution relationships and it lays a sound material foundation for promoting fairness and equity. This paper is divided into two parts to introduce the important function of fiscal policies in promoting the construction of harmonious society. The increase of fiscal revenues provides financial resources for the harmonious society. The transformation of fiscal policy creates good opportunities and newly-round tax reform inputs motive force for the harmonious society construction. The limits of present fiscal policies will constraint the development of harmonious society. The second part of this paper proposes to further perfect fiscal policies to improve fairness and get rid of disharmonious factors, which will make people enjoy more benefits from the economic development.