转轨时期的中国价税财改革:争论与启示  

Price Reform and Fiscal Reform During China's Economic Transition:Debate and Prospect

作　　者：王振霞[1] 

机构地区：[1]中国社会科学院财经战略研究院

出　　处：《财贸经济》2017年第2期31-43,共13页Finance & Trade Economics

基　　金：国家社会科学基金青年项目"价格改革的学术争论与历史经验研究"(15CJY066)

摘　　要：转轨时期价税财改革是中国自主改革的起点,是经济体制改革的核心,是推动经济迅速发展的关键,也是建立有中国特色改革理论的现实基础。通过发挥价格信号作用和财税组织收入分配的职能,中央政府快速建立起对地方政府和企业的物质激励机制,焕发经济机体的活力,促进经济迅速发展。转轨时期经济体制改革的成功,得到国内外的认同和赞扬。以至于诸多研究呼吁,应借鉴转轨时期价税财改革的思路,解决当前困扰经济发展的问题。本文通过回顾转轨时期价税财改革的历程、学术争论和经验教训,指出转轨时期的经济体制改革具有明显的渐进性和局部性特征。在经历最初的成功之后,各项改革措施之间的不兼容性日益明显,并积累了很多悬而未决的难题,加大了深化改革的难度。未来应明确改革的主线,建立整体改革的思路,健全和完善符合经济发展规律的社会主义市场经济体制。During China＇s economic transition, the price reform and fiscal reform are the core of whole economic system reform, are the key to promote rapid economic development, and also to establish a realistic basis of reform. Through the signaling function and income redistribute function; the central government built an effective motivates mechanism, revitalizing the economy market members, to promote rapid economic development. Because the success of economic transition, many studies mentioned we should learn from the experience to solve the current economic development issues. This paper reviews the history and debate of the economic transition, the reform was obvious gradualism and partialism. After the initial success, the incompatibilities between various reform policies have accumulated a lot of unresolved problems, increasing the difficulty of deepening reform. In future, we should establish the overall reform strategy, establish and improve the socialist market economy mechanism.

关 键 词：价税财改革 转轨经济 学术争论 

分 类 号：F726[经济管理—产业经济] F812.2