本书从典型事实和实证层面系统研究了中国财政政策的周期特征。通过回顾计划经济时期的行政性分权与改革时期的市场性分权，总结1949年以来宏观经济波动与财税调控的典型事实。在全国层面上，财政支出政策是高度顺周期的。市场化改革使中国财政调控告别顺周期，逐步走向非周期，但还没有实现逆周期调控。从国际视角看，制度质量弱化和收入分配极化是导致其财政政策周期特征恶化的因素。地方财政政策顺周期程度总体小于全国层面，政府间转移支付呈现明显的顺周期。1994年的分税制改革明显缓解了地方政府财政支出顺周期特征，但2002年的所得税分享改革和其所伴随的转移支付改革，完全对冲了1994年的改革成果。实现逆周期调控的关键是建立现代预算制度。

This book systematically studies the cyclical characteristics of China's fiscal policy from the level of typical facts and empirical evidence. By reviewing the administrative decentralization in the planned economy period and the market decentralization in the reform period, we summarize the typical facts of macroeconomic fluctuations and fiscal and taxation regulation since 1949. At the national level, fiscal spending policy is highly pro-cyclical. Market-oriented reforms have made China's fiscal regulation bid farewell to pro-cyclicality and gradually moved towards non-cyclical, but counter-cyclical regulation has not yet been achieved. From an international perspective, weakening institutional quality and polarization of income distribution are factors that lead to the deterioration of the characteristics of the fiscal policy cycle. The degree of pro-cyclicality of local fiscal policies is generally smaller than that at the national level, and intergovernmental transfer payments show obvious pro-cyclical. The 1994 tax-sharing reform significantly eased the pro-cyclical characteristics of local government fiscal expenditure, but the 2002 income-income tax-sharing reform and the accompanying transfer payment reform completely offset the achievements of the 1994 reform. The key to achieving counter-cyclical regulation is to establish a modern budget system.（AI翻译）

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