【摘要】 20世纪90年代拉美国家的财政失衡有所缓解,但是债务负担依然沉重,尤其“顺周期”的财政政策导致宏观经济更加不稳定,削弱了抵御外部冲击的能力。在“华盛顿共识”的影响下,拉美国家主要实施了强化财政纪律、调整公共支出结构、大幅度削减关税以及国有企业私有化等方面的财政改革,试图通过中短期的财政调整来解决长期存在的发展依赖外资和收入分配不公等诸多结构性矛盾,然而这种改革方式的有效性非常有限,其财政改革的经验教训可为我国财政改革提供有益的启示和借鉴。更多还原

【Abstract】 In the 1990s,fiscal disequilibrium in Latin American countries was somewhat lessened,but they were still burdened with heavy debts."Procyclical" fiscal policy,in particular,resulted in more macroeconomic instability and weakened their capability to withstand external shocks.Under the auspices of the "Washington Consensus",they carried out such fiscal reforms as tightening fiscal discipline,adjusting composition of public spending,reducing tariffs significantly,and privatizing state-owned enterprises,in an attempt to solve long-term structural problems like reliance on foreign capital and unfair distribution of income through mid-and short-term fiscal readjustment.However,these reforms have been limited in effectiveness.The experience and lessons provide useful insight and reference for fiscal reforms in China.更多还原