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我国现阶段为扩大内需而实行积极的财政政策,既有现实必要性,又有理论依据。实行扩张性财政政策的根据从现实必要性来看,我国经过二十几年的改革开放历程,从新世纪开始,进入了全面建设小康社会,加快推进社会主义现代化的新的发展阶段。在这个阶段中,有如下重大问题需要解决:(1)实现工业化;(2)推进城镇化:(3)发展科学教育事业;(4)扩大内需;(5)开发西部;(6)调整产业结构;(7)搞好国企改革,建立现代企业制度;(8)转变政府职能;(9)健全社会保障制度;(10)保护好资源环境。这些任务的完成,都离不开财政的支持。实现工业化要有一定的积累,特别是大型项目的固定资产投入;推进城镇化建设必须基础设施建设先行;发展科学教育事业要有较大的政府投入;扩大内需要有启动资金;
At present, China has implemented an active fiscal policy to expand domestic demand, which is both realistic and theoretical. Basis for Implementing Expansive Fiscal Policy Judging from the realistic necessity, after 20 years of reform and opening up, our country has entered a new stage of development in building an overall well-to-do society and accelerating the socialist modernization from the beginning of the new century. At this stage, the following major issues need to be solved: (1) Realization of industrialization; (2) Promotion of urbanization: (3) development of science education; (4) expansion of domestic demand; (5) development of the western region; (6) Structure; (7) do a good job in state-owned enterprise reform, the establishment of a modern enterprise system; (8) change the government functions; (9) improve the social security system; (10) protect the resources and the environment. The completion of these tasks can not be separated without financial support. To achieve industrialization must have a certain amount of accumulation, especially for large-scale projects of fixed assets investment; to promote urbanization construction must advance infrastructure; development of science education should have greater government investment;