实行积极的财政政策有助于促进经济的发展。积极的财政政策包括多方面的调控内容,如以预算拨款和直接投资加强对经济的干预;加大国债发行,把储蓄转化为投资;运用财政贴息杠杆,启动巨额银行贷款;规范政府采购制度,刺激和引导某些重点行业的发展;对投资减税,以刺激民间投资活动等。在实行财政政策过程中,财政增支减收不足部分,可考虑通过向中央银行、商业银行发行国债、向社会发行中央特许、地方财政担保的地方债券等方式解决。理论分析告诉我们,货币政策和财政政策是市场经济条件下国家实施宏观调控的两大重要手段,但它们在不同的经济环境下发 The implementation of a proactive fiscal policy helps to promote economic development. Positive fiscal policies include various aspects of regulation and control, such as budgetary allocations and direct investment to strengthen economic intervention; increase the issuance of treasury bonds, the savings into investment; the use of financial discount interest rates to start a huge amount of bank loans; regulate the government procurement system, Stimulate and guide the development of certain key industries; tax cuts to invest in order to stimulate private investment activities. In the course of implementing the fiscal policy, part of the fiscal deficit may be reduced by issuing government bonds to central banks and commercial banks, and issuing local bonds guaranteed by the Central Government and local governments. Theoretical analysis tells us that monetary policy and fiscal policy are two important means by which countries implement macroeconomic regulation and control under the market economy. However, they are under different economic conditions