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在成功实现“软着陆”之后,目前我国经济又面临着价格水平呈持续下跌趋势,买方市场初步形成,通货紧缩取代了以往的通货膨胀,消费需求不旺,投资难以启动。为此,国家在1998年下半年出台了一系列扩大内需、启动经济的措施,其中积极的财政政策成为理论界和决策层关注的重点。在这种背景下,一直从事财政金融理论研究的中国社会科学院财贸经济研究所副研究员阎坤博士推出了自己的专著《财政改革新论》。该书有以下特点:第一,涉及面广,基本上包括了我国财政领域现在和未来改革的主要问题。如分税制理论研究和改革设想,财政投融资体系建设,财政和企业关系的调整和职能双归位,建立政府采购制度,多元化养老保障制度的改革设计,财政政策和货币政策协调配合的构想,“费改税”与农民负担问题,等等。第二,注重进行国际比较研究,借
After the successful realization of the “soft landing”, at present, the economy of our country is facing a downward trend in the price level. The buyer’s market is initially formed. Deflation replaced the previous inflation. Consumption demand was not strong and investment was difficult to start. To this end, the state introduced a series of measures to expand domestic demand and start the economy in the second half of 1998, of which the active fiscal policy has become the focus of both theorists and decision makers. Against this background, Dr. Yan Kun, an associate researcher at the Institute of Finance and Trade Economics of the Chinese Academy of Social Sciences who has been engaged in the study of financial theory, has released his monograph The New Theory of Financial Reform. The book has the following characteristics: First, it covers a wide range of topics and basically covers the major issues concerning the present and future reforms in the fiscal area of our country. For example, the research on tax-sharing system theory and reform, the construction of financial investment and financing system, the adjustment of financial and business relations and the dual function of functions, the establishment of a government procurement system, the reform and design of a pluralistic pension system, the coordination of fiscal and monetary policies, “Tax reform” and peasant burden, and so on. Second, focus on international comparative research, by