笔者认为,在社会主义市场经济条件下,我国财政政策的根本目标应选择总量和结构均衡目标、公平分配目标、经济稳定和增长目标等三大政策目标。一、总量与结构均衡目标。要保持经济稳定,就必须促使社会总供给与总需求之间达到均衡状态。财政政策在组织社会总供给与总需求的均衡中具有特别重要的作用。这是因 The author believes that under the condition of socialist market economy, the fundamental goal of China’s fiscal policy should select the three major policy objectives of the total volume and structural balance, the fair distribution of targets, economic stability and growth goals. First, the total amount and structure of the target balance. In order to maintain economic stability, we must achieve a balance between aggregate social supply and aggregate demand. Fiscal policy plays a particularly important role in the balance between the organization of the total social supply and the aggregate demand. This is because