【作者】 陆文君；

【导师】 陈忠；

【作者基本信息】 苏州大学 ， 财政学， 2004， 硕士

【摘要】 失业问题已成为困扰当代中国社会经济生活的难题，单纯依靠市场机制的力量来治理中国的失业问题是不现实的，政府对治理失业问题有着不可推卸的责任，而财政、税收又是政府实施宏观经济调控最重要的手段之一，因此，充分发挥财政政策在治理失业中的积极作用也就是题中之义了。 本文共有五章。第一章介绍和说明了本文研究的意义和目的。并对本文的研究方法和研究中的限制作了说明。第二章是对就业理论作了一个回顾，并阐述了政府促进就业的各项政策中财税政策所应起的作用，分析了财税政策促进就业的原理。第三章对国外解决就业问题的财税政策进行了比较研究，先后介绍了发达国家、发展中国家的失业问题及治理失业的财税政策。第四章对我国就业问题作了实证分析，从经济增长与就业的关系、各产业就业情况、对外贸易与就业增长关系等方面分析了影响我国就业的因素。第五章针对上面分析的影响就业的因素提出了改善社会经济活动的财税对策，以促进就业的增加。 最后本文指出由于各项政策的实施还要考虑到政府财力的制约，进一步要讨论的是如何充分考虑财力因素，推动充分就业的财税政策的实行。更多还原

【Abstract】 The unemployment has become the difficult problem which troubles China current social and economical life. It is impossible to tackle the problem of unemployment of China just depending on the power of market mechanism. The government should shoulder the inescapable responsibilities for the settlement of unemployment, whereas the financial policy is also one of the most important instruments for government to implement the macro economic administration; therefore, it is the theme of this article to make the best use of the active roles of financial policy for the settlement of unemployment.The whole article is divided into five parts. Part one introduces the meaning and intention of the research. And also introduces the way of researching and the limit of researching. Part two reviews the theory of employment, and analyzes the role of tax policy to increase employment. Part three gives the comparison study on foreign anti-unemployment financial policy. It introduces the unemployment problems as well as their financial policies for the settlement of unemployment of the developed countries and developing countries. Part four gives the positive analysis of employment , and analyzes the potential of increasing employment from the relation of economic increase and employment, the employment situation of each industry, and the relation of foreign trade and employment etc. Part five contraposes the factors above to put forward the Then it gives the countermeasure to increase employment.更多还原