论汉武帝时期国家财政后备制度及其借鉴意义  

On the National Financial Reserve System in the Period of Emperor Wu's Administration and its Reference Value

作　　者：韩志成[1,2] 

机构地区：[1]财政部财政科学研究所,北京100142 [2]桂林理工大学管理学院,广西桂林541004

出　　处：《广西财经学院学报》2009年第2期22-26,共5页Journal of Guangxi University of Finance and Economics

基　　金：广西教育厅面上项目(编号:200801MS046)

摘　　要：汉武帝一改汉初以来"量入为出,审慎平衡"的理财观,转向了"量出为入,积极有为"的理财观,使汉初以来原本充裕的中央财政后备很快告罄,国家面临经济社会总危机。汉昭帝恢复了"量入为出,审慎平衡"的理财观,国家财政后备重新得以充裕,国家进入了经济社会稳定发展的新时期。这一过程表明"量入为出,审慎平衡"的理财观具有普遍的指导意义,对于我国在经济全球化条件下建立财政后备制度具有重要的借鉴意义。Emperor Wu changed his financial management strategy from the one held in early Han Dynasty, termed as ＂prudently keeping the expenditure within the limits of revenues＂, to the one named ＂proactively budgeting for revenues before acquisition＂, which led to the exhaustion of financial supplies of the central government. The approaching economic and social crisis impelled Emperor Zhao to restore the strategy of ＂ prudently keeping the expenditure within the limits of revenues＂, then the state financial reserve was re-enriched,and the economy and society returned to the period of steady development. This prat of history indicates that the idea of ＂prudently keeping the expenditure within the limits of revenues＂ is of universal guidance for national financial management, and is of important reference for financial reserve system of China under the condition of economic globalization.

关 键 词：理财观 公共风险 财政后备制度 经济社会稳定 

分 类 号：F812.9[经济管理—财政学]