我国积极财政政策实施结构分析与优化对策  

An Empirical Analysis on the Application Methods of Positive Fiscal Policy of China

作　　者：郭北辰 吴仕超 Guo Bei-chen;Wu Shi-chao(Lanzhou University of Finance and Economics,Lanzhou Gansu 730020,China)

机构地区：[1]兰州财经大学,甘肃兰州730020

出　　处：《铜陵学院学报》2018年第3期3-6,36,共5页Journal of Tongling University

摘　　要：对我国积极的财政政策有效性的讨论往往会形成不同结论,这是因为不同实施手段组合具有不同经济增长效应。文章综合选取税收收入、公共基础设施投资、国债收入和利率四种实施手段,实证检验它们与GDP间的长期均衡关系。结果显示,国债和利率对GDP没有显著影响,公共基础设施投资和税收收入与GDP正相关。故应加速推进税制结构改革,坚持以公共基础设施投资为首要手段,严格控制政府债务,强化财政货币政策联动研究,以更好发挥积极财政政策刺激经济增长的效应。The discussionon the effectiveness of China＇s positive fiscal policy often leads to different conclusions,this is because the different application methods of positive fiscal policy have different economic growth effects.In this paper,based on the positive fiscal policy and prudent monetary policy,we selected four main application methods which are tax revenue, public infrastructure investment,national debt and interest rate, and used empirical test to find the long-term equilibrium relationship between the four application methods and GDP.The result showed that the national debt and interest rate had no significant effect on GDP,but tax revenue and public infrastructure investment are positively correlated with GDP.Therefore,we should speed up the reform of the tax structure,adhere to the public infrastructure investment as the first application method, strictly control government debt and make an intensive study on the linkage between fiscal policy and monetary policy,in order to improve the use of positive fiscal policy to stimulate economic growth.

关 键 词：积极财政政策 公共基础设施投资 税制结构 

分 类 号：F812.0[经济管理—财政学]