发挥积极财政政策作用（学习贯彻党的二十届四中全会精神）

Group 1 - The core viewpoint emphasizes the importance of fiscal policy as a foundation for national governance and its role in supporting China's modernization and national rejuvenation efforts [1] - The implementation of proactive fiscal policies since the new era has deepened the understanding of fiscal macro-control, utilizing tools like budgets, taxes, and government bonds to stabilize economic cycles and promote structural optimization [2][3] - The average economic growth rate in China is projected to be 5.5% from 2021 to 2024, with over 12 million new urban jobs created annually [3] Group 2 - The achievements in fiscal policy reflect the innovative theories of the Party, focusing on counter-cyclical management and the integration of supply-side and demand-side strategies [4] - The "14th Five-Year Plan" period will see public budget expenditures exceed 136 trillion yuan, supporting key national strategies such as rural revitalization and regional coordinated development [3][4] - The fiscal policy aims to enhance the effectiveness of macro-control and improve the management of public finances, ensuring that resources are directed towards areas that benefit the public [6][12] Group 3 - The "15th Five-Year Plan" period is critical for achieving socialist modernization, with complex domestic and international challenges that require effective fiscal responses [5] - The focus will be on expanding domestic demand, supporting technological self-reliance, and improving living standards through targeted fiscal measures [9][10][11] - The government aims to prevent and mitigate local government debt risks while promoting sustainable fiscal development [12]