论促进充分就业的财政制度创新  

On Fiscal System Innovation for Promoting Full Employment

作　　者：王莹[1] 

机构地区：[1]上海金融学院,上海201209

出　　处：《现代财经（天津财经大学学报）》2011年第5期18-24,共7页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家社科基金青年项目(09CJY080);国家自然科学基金资且项目(70873099)

摘　　要：就业为民生之本,关乎社会稳定,关乎公平正义。实现充分就业是政府的宏观经济目标之所在。本文从财政干预充分就业的经济效应分析入手,在对我国就业形势进行实证分析的基础上,提出了促进充分就业的财政制度创新措施。Employment,the foundation of people＇s livelihood,is concerned with social stability and justice,and fulfilling full employment is the government＇s macro economy goal.And fiscal system for fulfilling full employment includes fiscal expenditure and tax incentives.Through innovation of existent system,we can create more employment opportunities.

关 键 词：充分就业 经济增长 就业弹性系数 财政制度 

分 类 号：F810.2[经济管理—财政学]