摘要
有关减税降费对财政可持续性造成的影响,很多学者从不同的方面给出了分析,面对区域异质性、结构差异和未来趋势的影响,适合中国财政可持续性的分析框架尚未建立。财政可持续性作为财政风险管理的一个方面,需要将对财政可持续性的分析作为面向未来的分析。本文尝试建立财政可持续性的分析框架,即财政可持续性分析矩阵,分析中期和长期情况下初始要素约束、趋势要素约束和结构要素约束与我国财政可持续性可能产生的影响,为进一步的规范和实证分析提供参考。
The impact of tax reduction on fiscal sustainability has been analyzed by many researchers.However,current analytical framework is not suitable for China's fiscal sustainability considering the fact of regional heterogeneity,structural differences and future trends.As a part of fiscal risk management,fiscal sustainability analysis should be a future-oriented one.This article attempts to establish an analytical framework for fiscal sustainability,that is,a fiscal sustainability analysis matrix.It can be used to analyze the impact of initial feature,trend feature and structural feature constraining China's fiscal sustainability in the medium and long term.Also,it will provide a reference to normative and empirical analysis.
作者
张学诞
李娜
Zhang Xuedan;Li Na
出处
《财政科学》
2019年第10期61-68,共8页
Fiscal Science
关键词
财政可持续性
风险管理
分析矩阵
要素约束
Fiscal Sustainability
Risk Management
Analysis Matrix
Feature Constraints
