财政积极发力 助力经济回暖向好  

China to Advance Efforts to Implement Proactive Fiscal Policyand to Make a Good Momentum of the Economy Rebound

作　　者：石英华 刘天琦 Shi Yinghua;Liu Tianqi

机构地区：[1]中国财政科学研究院宏观经济研究中心

出　　处：《经济研究参考》2023年第8期22-33,共12页Review of Economic Research

基　　金：中国财政科学研究院青年招标课题“促进长三角区域协同发展的地方财政合作研究”(No.20220824)。

摘　　要：2022年,积极财政政策“减收增支”主动作为,为统筹疫情防控和经济社会发展提供财力支撑,助力经济稳定前行。2023年,随着疫情后经济回暖,税收收入逐步恢复为财政收入主要拉动力,但受国内外环境复杂多变,不确定、难预料因素较多影响,作为经济社会发展的“晴雨表”,财政面临着“增收增支”压力大等多重挑战,因此亟须重点关注地方财政可持续发展问题。为进一步稳定经济大盘、应对更多不确定性,建议从“固本培元”入手,建立地方金融稳定基金,完善地方政府债务预算管理,优化资源性收益管理制度,改善地方政府资产负债表,激发微观市场主体活力稳定税源,通过内生性动能改善助力财政平稳运行与经济复苏发展。In 2022,the proactive fiscal policy of“reducing revenue and increasing expenditure”provided fiscal support for coordinating epidemic prevention and control with economic and social development,to help steady economic progress.In 2023,with the recovery of the economy after the epidemic,tax revenue will gradually return to be the main driving force for fiscal revenue.However,due to the complex and volatile environment at home and abroad,with uncertain and unpredictable factors increasing,the public finance,as a barometer of economic and social development,is also faced with multiple challenges,such as great pressure to increase fiscal revenue and expenditure.Therefore,it is urgent to pay attention to the sustainable development of local finance.In order to further stabilize the overall economy and cope with more uncertainties,it is suggested to start with consolidating foundation and cultivating vitality,establish a local financial stability fund,improve the budget management of local governments debt,optimize the resource revenue management system,improve local governments balance sheets,stimulate the vitality of micro market entities to stabilize tax sources,and improve the endogenous momentum to help smooth fiscal operation and economic recovery and development.

关 键 词：积极财政政策 内生性改善 地方财政可持续 

分 类 号：F812[经济管理—财政学]