日本财政预算理念的演变、政策实践及启示

日本庞大的政府债务问题一直是学界关注的热点。从日本财政预算理念的视角,对这一问题进行分析,有利于深层次理解日本财政困境的成因。日本作为世界重要经济体,经历了战后迅速崛起到经济高速发展再到经济低迷的发展道路,与之相对应,其财政预算理念总体经过平衡预算理念、周期性预算平衡、新自由主义财政理念、重拾凯恩斯主义财政理念等四个阶段。日本财政预算理念与财政政策实践过程中的经验与教训,对中国财政政策的制定和经济发展具有一定的借鉴意义。

The Evolution,Policy Practice and Implications of Japan's Financial Budget Concept

The huge government debt problem in Japan has always been a hot topic in the academic circles.From the perspective of Japan's fiscal budget concept,an analyzes this issue is conducive to a deep understanding of the causes of Japan's fiscal difficulties.As an important economy in the world,Japan has experienced a rapid development after the war and then an economic downturn.Correspondingly,its fiscal budget concept has undergone four stages:balanced budget concept,cyclical budget balance,neoliberal fiscal concept,and a return to Keynesian fiscal concept.Japan's fiscal budget concept and the experience and lessons learned in the process of fiscal policy practice have certain implications for China's fiscal policy formulation and economic development.