过去三十多年,中国的经济发展取得了瞩目的成就。但中国的增长主要采用投资和出口导向型的增长方式,这带来了宏观金融风险以及不可持续的环境成本。现在中国需要转向消费导向型的增长方式,这种增长方式更加具有包容性和可持续性。中国政府采取的财政政策既是中国往日成就的基础,也是未来面临的挑战。改革的目标 Over the past three decades, China’s economic development has made remarkable achievements. However, China’s growth mainly uses investment and export-oriented growth methods, which bring about macro-financial risks and unsustainable environmental costs. Now China needs to shift to a consumer-oriented growth model that is more inclusive and sustainable. The fiscal policy adopted by the Chinese government is both the basis for China’s achievements in the past and the challenge it faces in the future. The goal of reform