构建和谐社会是当前经济社会发展的重要目标之一,本文从运用财政政策手段的规模和结构,积极发挥财政政策体制的调节作用,从而促进社会的和谐发展。经济转轨时期财政决策较为艰难,经济运行中各项主要经济指标的背离程度不断拉大,不均衡、不和谐等因素潜伏的风险,将影响中国未来经济社会的可持续发展。这使得对经济走势的判断出现严重分歧,政策取向再次受到严峻考验。 The construction of a harmonious society is one of the important goals of the current economic and social development. From the perspective of using the scale and structure of fiscal policy, this paper actively plays the regulatory role of the fiscal policy system so as to promote the harmonious development of society. Financial decision-making during the period of economic transition is more difficult, and the divergence of various major economic indicators in the economic operation is constantly widening. The risks lurched by such factors as imbalance and discord will affect the sustainable economic and social development of China in the future. This led to serious disagreements on the judgment of the economic trend, and again the policy orientation was severely tested.