文档介绍：山西财经大学
硕士学位论文
当前经济形势下我国财政政策的选择
姓名:蔡如慧
申请学位级别:硕士
专业:财政学
指导教师:张爱龙
2010-06-13
摘要

年始于美国的次贷危机(后逐渐演化成全球性的金融危机)对我国宏
观经济的运行产生了重大影响。为此,我国政府启动了新一轮的积极财政政策,
中央政府大规模增加政府投资,实施总额万亿元的两年投资计划,其中,中
央政府拟新增万亿元,扩大国内需求,这些政策的实施初步取得了良好的
效果。时至今日,金融危机对我国经济的影响已经减轻,但并未完全消除。因
此,我国有必要继续实施积极财政政策。
本文从全球经济金融危机和我国开启新一轮积极财政政策这一大背景出
发,在阐述财政政策理论、梳理我国历年财政政策、考察借鉴国外有关国家财
政政策经验的基础上,分析我国当前宏观经济运行形势,就我国财政政策的走
向提出了若干政策建议。
本论文认为,我国当前应该继续实施积极的财政政策,主要的着着力点为:
、多管齐下,扩大居民消费;、发挥政府投资引导作用,扩大民间投资;、
财政向民生倾斜,保障和改进民生;、完善出口相关税收政策,扩大对外贸易;
、注重与其它政策措施的协调配合,实行适度宽松的货币政策,加大经济结构
调整力度,促进经济发展方式转变。在这些政策措施中,着力刺激消费特别是
居民消费是当前乃至今后很长一段时间财政政策的着力点。

【关键词】金融危机宏观经济形势积极财政政策货币政策

1
The international financial crisis of 2007 from America had a significant impact on China's
macro-economic operation, the government launched a new round of proactive fiscal policy, the
central government to increase government investment in large-scale implementation of a two-year
total of 4 trillion yuan investment in program, in which the central government to be added
trillion yuan to expand domestic demand, the initial implementation of these policies have achieved
good results. Today, the financial crisis on China's economy has been reduced, but pletely
eliminated. Therefore, China needs to continue to implement the proactive fiscal policy.
This article of global financial crisis and China's proactive fiscal
policy, in dealing with fiscal policy theory, combing our fiscal policies over the years, study abroad,
learn from the countries concerned on the basis of experience in fiscal policy, analysis of China's
current macro-economic Running the situation, on the direction of China's fiscal policy has made a
number of policy mendations.
This paper believes that our country should continue to implement the proactive fiscal policy,
the main focus as follows: 1, take many measures in order to expand consumer spending ;2, the
government investment guide and e