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为应对债务危机,以“华盛顿共识”为理论基础,拉美国家实施了以紧缩性为特征的财政改革。这场财政改革存在诸多缺陷,包括财政政策顺周期性较强、税基较窄、支出刚性、政府间财政关系缺乏充分协调、政府的隐性债务过大等方面。顺周期的财政政策破坏了宏观经济稳定,难以抵御外部冲击;税收征管薄弱,导致财政实力软化;财政支出不合理,致使财政支出质量下降;中央与地方之间财政关系僵化,加大了地方政府的财政风险;财政风险和金融风险互相交织,成为经济发展的桎梏;城市公共产品供给不足,造成城市生活混乱;农村公共产品供给缺位,导致城乡发展差距扩大。拉美国家财政改革积累的经验教训,可为中国深化财政改革提供一定的借鉴。
In response to the debt crisis, based on the “Washington Consensus”, Latin American countries implemented the fiscal reform characterized by the tightening. There are many shortcomings in this fiscal reform, including the pro-cyclical fiscal policy, the narrow tax base, the rigid spending, the lack of full coordination of intergovernmental fiscal relations and the government’s implicit debt. The pro-cyclical fiscal policy undermined macroeconomic stability and made it hard to resist external shocks; the weak tax collection and administration led to the softening of fiscal power; the unreasonable fiscal expenditure resulted in a decline in the quality of fiscal expenditure; the rigid fiscal relationship between the central government and local governments intensified the development of local governments Of the financial risk; financial risks and financial risks intertwined with each other, becoming the nod to economic development; inadequate supply of urban public goods, resulting in urban life confusion; lack of supply of rural public goods, leading to the expansion of urban-rural development gap. The experiences and lessons accumulated by Latin American countries in fiscal reform can provide some reference for China in deepening the fiscal reform.