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2021年是“十四五”规划的开局之年，也是“两个一百年”奋斗目标交汇与转换之年。站在这一重要时间节点看，中国虽经受住2020年新冠肺炎疫情冲击的考验，疫情得到有效防控，经济呈V形反弹，并呈逐步复苏态势，但经济恢复基础尚不牢固。2021年，从外部看，全球疫情将随着疫苗接种的推广逐步得到控制，但疫情变化仍存在诸多不确定性，疫情冲击带来的结构性影响深远，各类衍生风险仍不容忽视。世界经济虽缓慢复苏，但复苏态势仍不均衡、不稳定。2021年的财政政策和改革着力于稳预期：对冲经济层面多重风险，稳定市场主体预期；对冲社会层面风险，稳定各类主体预期；完善管理和深化改革，稳定各级政府主体预期。
<<2021 is the first year of the 14th five year plan，and also the year of the convergence and transformation of the two centenary goals. From the perspective of this important event node，the epidemic was effectively prevented and controlled，China withstood the impact of the epidemic in 2020. The economy is experiencing V-shaped rebound and gradual recovery，However，the economic recovery foundation is not strong enough. In 2021，the fiscal policy should focus on three main areas：hedging multiple risks at the economic level to stabilize the expectations of market subjects；Hedging social risks to stabilize the expectations of various subjects；meanwhile，improving fiscal management and deepening structural reform to stabilize the expectations of local governments at all levels.
<<| Keywords： | Fiscal PolicyPublic RiskMarket Subject |
