【关键词】 日本财政; 制度疲劳; 结构改革; 积极的财政政策;

【中文摘要】 日本自20世纪90年代初期泡沫经济崩溃以来,由于经济景气持续低迷以及日本政府为刺激有效需求拉动经济增长而实施减税措施,其财政收入不断减少。同时,为恢复经济景气和实现国民生活的稳定,日本政府又不得不扩大政府支出规模。扩张性财政政策长期实施的负面结果是日本财政收支的严重失衡和财政赤字的急剧扩大。目前,日本已经陷入了深刻的财政危机之中,“(日本)政府现在的财政状况已近崩溃边缘”。本文试图通过对日本财政困境的分析,找出可供目前我国在运用财政政策时借鉴的经验教训。

【英文摘要】 Stock price and later on price of land that begin slump, that is to say so-called collapse of " bubble economy " will it be the beginning 1990, make Japan's economy sap one's vitality, and in the decline and depression that had begun to fall into for 11 years from then on, " even there is growth occasionally, transient and faint " during that time. For example, real GDP rate of increase of Japan is only that 1% is slightly strong equally in 1992-199. Though under the function that the policy was stimulated ...