预算稳定基金:启示与借鉴  

Budget Stabilization Fund:Enlightenment and Experience

作　　者：郜可祥[1] 刘爽[1] 王统林[1] 

机构地区：[1]中央财经大学财政学院,北京100081

出　　处：《广东商学院学报》2007年第3期59-62,F0003,共5页Journal of Guangdong University of Business Studies

摘　　要：预算稳定基金是一种反周期的财政工具,它具有稳定经济、应急保障、资源配置和防范财政风险等重要功能。美国预算稳定基金经过多年的发展和完善,在政策目标、储蓄和提款规则、结余规模、支出范围等方面已形成相对成熟的制度设计和安排。我国在预算稳定基金的制度设计上应借鉴美国经验,转变观念,树立“以丰补歉,以盈填亏”的理财理念,设立预算稳定基金来应对突发公共事件,同时坚持以公式为基础、公式机制和政府相机抉择机制相结合的基本模式,并最终将预算稳定基金纳入法制化轨道。Budget stabilization fund is a counter-cyclical fiscal tool with the following functions： stabling economy, emergency safeguard, depositing resources and guarding against fiscal risks. After many years of development, budget stabilization funds of U.S. have formed a mature system design and arrangement in policy objectives, method for deposit, rule for withdrawal and cap on balance level. Learning from the American experience, we should change our concepts, establish the fiscal beliefs of ＂to tide over difficulties, to fill deficit tracker＂; setting up budget stabilization fund to deal with unexpected public events; combining discretionary choice with the formula mechanism as the basic model and incorporating budget stabilization fund into the orbit of the legal system.

关 键 词：预算稳定基金 预算储备 反周期 制度设计 

分 类 号：F832.51[经济管理—金融学]