我国积极财政政策空间:基于经济循环的分析及现实要求  

The Space for China s Proactive Fiscal Policy:An Analysis Based on Economic Circulation and Practical Requirements

作　　者：邢丽 陈龙 Xing Li;Chen Long

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2025年第1期5-15,共11页Fiscal Science

基　　金：国家社科基金项目“数字经济背景下与新业态发展相适应的税收制度研究”(项目编号:24SGC093)。

摘　　要：如何看待和使用积极财政政策空间,不仅影响我国财政安全和经济安全,而且事关宏观调控的效果和高质量发展。我国在实践基础上深化了对经济循环的认识,这为分析积极财政政策空间提供了新的视角。经济循环质量与积极财政政策的空间辩证统一,财政政策主要以三种方式融入经济循环。应从我国经济循环的特点出发,尤其是结合高质量发展和新质生产力,分析积极财政政策的空间。财政政策空间,从表象上看是政策成本、财政承受能力和财政风险问题,但实质上在于增长与风险的平衡。不能只着眼于财政层面、从单一规模维度分析,而要立足经济循环,从经济运行和发展潜力、政策成本与效率、广义财政可承受能力等多个维度,运用一系列指标综合判断积极财政政策空间的大小。同时,本文分析了拓展积极财政政策空间的现实要求。How to perceive and utilize the space for proactive fiscal policy not only affects China's fiscal security and economic security,but also determines the effectiveness of macro-control and high-quality development.Building upon practical experience,China has deepened its understanding of economic circulation,which provides a new perspective for analyzing the space of proactive fiscal policy.The quality of economic circulation and the space for proactive fiscal policy are dialectically unified,with fiscal policy integrating into economic circulation primarily through three approaches.We should analyze the space for proactive fiscal policy based on the characteristics of China's economic circulation,particularly in conjunction with high-quality development and new quality productive forces.The space for fiscal policy,superficially manifested as issues of policy costs,fiscal affordability,and fiscal risks,essentially lies in the balance between growth and risks.We should not limit our perspective solely to the fiscal dimension or evaluate through a single scale metric,but rather anchor our analysis in economic circulation.A comprehensive assessment of the space for proactive fiscal policy should be conducted through multiple dimensions,including economic operation and development potential,policy costs and efficiency,and the affordability of the broader fiscal system,utilizing a series of integrated indicators.Meanwhile,this paper examines the practical requirements for expanding the space of proactive fiscal policy.

关 键 词：积极财政政策 经济循环 政策空间 宏观经济治理 

分 类 号：F812[经济管理—财政学]