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改革开放后,伴随着我国经济的快速增长,经济增长质量高低的讨论日益增多。调控宏观经济、引导产业发展的重要手段是财税政策;我国改革开放后以每年平均8%的速度增长,在经济增长数量提高的同时,经济增长质量的提高使我国能够实现可持续发展,着重探讨了我国财税政策与经济增长质量的关系,并以TFP为经济增长质量的代理变量,选取财政教育支出、财政科技投入来反映财政政策的变化来研究他们与经济增长质量的关系,并给出了完善的政策建议。
After the reform and opening up, with the rapid economic growth in our country, the quality of economic growth is increasingly discussed. The important means of regulating the macro-economy and guiding the development of the industry are the fiscal and taxation policies. After China’s reform and opening up, the average annual growth rate is 8%. With the increase of economic growth, the improvement of the economic growth quality will enable China to achieve sustainable development. The relationship between fiscal and taxation policies and the quality of economic growth in China, and TFP as the proxy for the quality of economic growth, select the expenditure on education and science and technology, investment in science and technology to reflect the changes in fiscal policy to study their relationship with the quality of economic growth, and gives the Perfect policy advice.