CAJ | 학술논문

财政政策的顺周期性容易加剧经济运行的不稳定,是当前全面深化财税改革过程中的一个重要议题。本文对中国财政政策的周期性进行实证研究,得出中国财政政策也具有顺周期特性的结论。通过借鉴其他国家化解财政政策顺周期性的经验,提出以下政策建议：实施结构性预算平衡准则,促进经济繁荣期的财政盈余积累;建立权责发生制政府财务报告,提升政府债务的安全预警水平;逐步提升直接税比重,减缓经济运行的波动性。
재정정책적순주기성용역가극경제운행적불은정,시당전전면심화재세개혁과정중적일개중요의제。본문대중국재정정책적주기성진행실증연구,득출중국재정정책야구유순주기특성적결론。통과차감기타국가화해재정정책순주기성적경험,제출이하정책건의：실시결구성예산평형준칙,촉진경제번영기적재정영여적루;건립권책발생제정부재무보고,제승정부채무적안전예경수평;축보제승직접세비중,감완경제운행적파동성。
As the procyclical fiscal policy exacerbates the volatility of economic operation easily,it becomes an issue in the process of deepening the reform of the fiscal and taxation.By conducting an empirical research of cyclical fiscal policy in China,this paper concludes that China suffers a pattern of procyclical fiscal policy.Studying other countries＇ resolving procyclical fiscal policy,the paper summarizes the following suggestions;（1） to implement stractural budget balance rules to promote the accumulation of fiscal surplus during economic booming;（2） to establish accrual government financial report to improve the safety warning level of government debt;（3） to raise the proportion of direct taxes gradually to reduce the volatility of economic operation.