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本文总结了近两年我国实施积极财政政策的成功经验和不足 ,在此基础上提出了“十五”期间我国仍应实行以扩大内需为主的财政政策。在国债政策上应控制规模、调整结构、加强管理 ,后期应逐步缩小财政赤字规模。在支出政策上要逐步解决“越位”与“缺位”的矛盾 ,按照公共财政原则退出竞争性领域 ,重点加强教育、社会保障、农村基础设施建设、高新技术产业、信息产业的投资。在制度的创新上 ,应全面推行政府采购制度 ,大力提高政府公共支出效率 ;健全复式预算制度 ,强化预算约束机制 ;建立规范的转移支付制度 ,实现地区公共服务的均等化 ;改革国库管理体制 ,建立国库单一账户管理体系 ;完善外汇管理制度。并加强财政政策与货币政策的协调。这一时期财政政策走势是 :注重积极财政政策的调整优化 ,适度兼顾财政周期性平衡 ,财政支出政策的结构性调整将成为财政工作的重点 ,财政收入政策的制度化和规范化势在必行
This article summarizes the successful experiences and shortcomings of our country in implementing the proactive fiscal policy in the past two years and on this basis puts forward the fiscal policy that should be practiced in our country to expand domestic demand during the “Tenth Five-year Plan” period. In the bond policy should control the scale, adjust the structure, strengthen management, the latter should gradually reduce the scale of the fiscal deficit. In the expenditure policy, we should gradually solve the contradiction between “offside” and “absence”, withdraw from the competitive field in accordance with the principles of public finance, and focus on strengthening the investment in education, social security, rural infrastructure, high-tech industries and information industries. In system innovation, the government procurement system should be fully implemented, the efficiency of government public expenditures should be greatly improved, the double budget system should be perfected, the budget constraint mechanism should be strengthened, a standardized transfer payment system should be established to equalize the public services in the region, the reform of the treasury management system, The establishment of a single treasury account management system; improve the foreign exchange management system. And strengthen the coordination of fiscal and monetary policies. The trend of fiscal policy in this period is: pay attention to the adjustment and optimization of the active fiscal policy, give due consideration to the cyclical fiscal balance, and the structural adjustment of the fiscal expenditure policy will become the focus of the fiscal work. The institutionalization and standardization of the fiscal revenue policy are imperative