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目前对于 1 998年以来积极财政政策的评价大都与经济运行的周期性波动相联系 ,缺乏与财政体制改革和经济转轨阶段性演进相联系的考察 ,而这两个被忽略的方面可能正好是影响积极财政政策效果的原因。本文试图从更宏观的视角分析五年来财政体制与政策的基本关系 ,并提出下一步财政改革与发展的政策建议。
At present, most of the evaluations of active fiscal policies since 1998 are linked to the cyclical fluctuations in the economic operation. They lack the examination linked with the financial system reform and the gradual transition of economic transition, and these two neglected aspects may just be the impact The reason for the positive effect of fiscal policy. This article attempts to analyze the basic relationship between the financial system and policy in the past five years from a macro perspective and put forward the policy suggestions for the next fiscal reform and development.