财政平衡理论述评

• 作 者: 三好慎一郎 郭庆旺
• 出 处: 财经研究
• 发表日期: 1992年09期
• 关键词: 理论述评 财政平衡 经济学派 自由市场经济 财政政策 政策主张 功能财政 累进税制 税收收入 预算收支

长期以来,不同的经济学派围绕着财政赤字和财政政策展开了激烈论战。尤其是70年代后,尽管各派在否定凯恩斯的财政政策的有效性、寻求平衡财政和“小政府”以及重视自由市场经济等方面的观点近同,但是,他们所提出的理论框架以及政策主张是百花齐放的。在这百家争鸣的历史长河中,各学派的主张最终可归纳为不同的财政平衡理论,而每一种理论都有其历史的局限性。

For a long time, different economic schools have fiercely debated the fiscal deficits and fiscal policies. Especially after the 1970s, though the factions denied Keynes’s fiscal policy, sought to balance fiscal and “small government” and attached importance to the free-market economy, the theoretical framework and the policy proposition It is full bloom. In the long debate over these hundreds of schools of thought, the ideas of various schools can eventually be summed up in different theories of fiscal balance, each of which has its historical limitations.