中国财政政策的经济增长质量效应研究

Study on the Quality Effect of Fiscal Policy on China’s Economic Growth

简介目录参考文献

作者：

詹新宇

分类：

经济学财政学

关键词：

财政政策 关系 经济增长质量 研究中国

ISBN：

978-7-5203-4083-0

出版日期：

2019-06-01

点击量：

页数：

218

内容简介

当前，中国特色社会主义进入了新时代，经济发展也由高速增长转向高质量发展阶段。在高质量发展阶段，如何更好发挥财政在国家治理中的基础和重要支柱作用？本书对此进行了较为深入的探讨。本书以“五大发展理念”为理论框架，构建经济增长质量指标体系，定量测度了中国省际经济增长质量综合指数和五类分指数。在此基础之上，从财政支出结构、税制结构、财政分权、中央对地方转移支付等现代财政制度的各个方面，以及土地财政、地也方官员来源等中国特有的体制安排角度，较为系统地探讨了中国财政政策变迁的经济增长质量效应，并从持续提升经济增长质量的视角，为深入推进中国财税体制改革提出了对策性建议。

Currently, socialism with Chinese characteristics has entered a new era, and economic development has also shifted from rapid growth to high-quality development. In the high-quality development stage, how can the fundamental and important supporting role of finance in national governance be better utilised? This book provides a more in-depth discussion on this topic. Using the ‘five development concepts’ as a theoretical framework, this book constructs an indicator system for the quality of economic growth, and quantitatively measures the comprehensive index of the quality of economic growth between Chinese provinces and five types of sub-indices. On this basis, the book systematically explores the effect of China's fiscal policy changes on economic growth quality from various aspects of the modern fiscal system, such as the structure of fiscal expenditure, the structure of the tax system, fiscal decentralisation, and central-to-local transfer payments, as well as from the perspective of China's unique institutional arrangements, such as land finance and the source of local officials. From the perspective of continuously improving the quality of economic growth, the book puts forward countermeasures and suggestions for further deepening China's fiscal and taxation system reform.