摘要
财政在促进经济增长方式转变方面可发挥积极的作用。科学的税制安排可以为企业创造公平的市场竞争环境 ,培育企业成为创新的主体 ;财政对人力资本的投资为集约型的经济增长提供智力支持 ;“相机抉择”的财政政策为经济增长方式的转变提供稳定的宏观经济环境。完善税制 ,优化财政支出结构 ,促进经济增长方式从粗放型向集约型的转变 ,是我国经济发展的必由之路。
s: Finance can impose positive effects on promoting mode transformation of economic growth: scientific tax system establishes fairly competitive environments, and turns out creative enterprises; public finance provides intellectual support for intensive economics growth through investing in human capital; proper finance policies set up steady macro economic conditions for the mode transformation of economic growth. It is necessary for China to perfect tax system and finance expenditure structure to further the transformation of economic growth form from extensive form to intensive form.
出处
《洛阳师范学院学报》
2005年第1期59-62,共4页
Journal of Luoyang Normal University
关键词
财政
经济增长方式
集约型经济增长
finance
form of economic growth
transformation
intensive form
