摘要
财政和金融理应定位于不同目标。财政以公平目标优先,兼顾效率;而金融则以效率目标优先,只有政策性银行才考虑公平。现阶段,由于经济体制的转轨特征,财政风险与金融风险在我国表现出极强的相关性。由于财政包干制期间国家财政能力的不断下降,导致财政职能金融化,由此形成了巨大的金融风险;而金融风险反过来又可能引发财政风险。因此,防治财政风险和金融风险必须切断两者之间的传导途径。
The target of fiscal and financial should be different. The target of fiscal should be putting equity first, giving attention to effieieney, while the target of financial should be putting efficiency first. Only poliey banks consider equity. Recently, there is strong relativity between fiscal risk and financial risk in China, for the characters of eeonomie transition. The state fiscal power was decreased during the period of fiscal responsibility system, which caused the finaneialization of fiscal function, and therefore formed high financial risk. Financial risk will cause fiscal risk. The prevention of fiscal risk and financial risk is to cut off the oonduet track between them.
出处
《西安财经学院学报》
2009年第4期104-109,共6页
Journal of Xi’an University of Finance & Economics
关键词
经济转轨
财政职能金融化
金融风险财政化
economic transition
finaneialization of fiscal funetion
fiscalization of financial risk
作者简介
董再平（1970-），男，湖南耒阳人，广西财经学院财政系教授，博士，研究方向为财税理论与实践。
