制度外收入的理论诠释与测算方法改革  

Theory Exploration & Caculation Method Reformation of the Revenue Out the System

作　　者：刘涵[1] 毕美家[2] 

机构地区：[1]中华人民共和国农业部信息中心,北京100026 [2]天津财经大学理工学院天津,300222

出　　处：《现代财经（天津财经大学学报）》2008年第9期35-39,共5页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：我国制度外收入规模的庞大和不规范性已成为当前转型经济时期的特殊国情,对经济增长、财税改革、机构精简等方面都产生了重要影响。本文剖析了我国制度外收入产生的制度根源,对近年来有关制度外收入规模的测算进行了综述,从国民经济核算的角度对我国制度外收入的测算方法进行了改革。The large--scale and non normative of the revenue out the system has become the special conditions of the current economics in transition. It has made major influence on economic growth, fiscal and taxation reforms, the streamlining of agencies. This article analyzes the root system of the revenue out the system, reviews the calculation methods about the scale of the revenue out the system in recent years, and last, from the perspective of national accounts, reforms the calculation method of it.

关 键 词：制度外收入 制度根源 测算方法 

分 类 号：F812.4[经济管理—财政学]