美国逆周期财政工具研究及对我国的借鉴意义  

Research on the U.S.counter-cyclical fiscal instruments and its implication for China

作　　者：杜美妮[1] 刘怡[2] 

机构地区：[1]北京市财政局,北京100037 [2]北京大学经济学院,北京100871

出　　处：《经济学家》2011年第7期93-101,共9页Economist

摘　　要：通过逆周期财政工具积累财政宽余,是政府在经济周期中避免周期性财政赤字的有效办法,美国州政府在此方面拥有相对成熟的制度安排,我国如何从中吸取经验教训是非常有意义的课题。本文重点研究了美国州政府最主要的逆周期财政工具,即预算稳定基金的运行情况。并在分析我国现状的基础上,对两国逆周期工具在基金来源、储蓄规则、提取规则和法律法规等方面进行了比较分析,就如何借鉴美国经验完善我国的逆周期财政工具提出了建议。The accumulation of fiscal slack through counter-cyclical fiscal instruments is an effective method for government to avoid cyclical fiscal deficits in economic cycle.The U.S.state governments have matured system arrangements in this regard.How to draw experiences and lessons？ It is a very meaningful subject for China.We put emphasis on the research of the major counter-cyclical fiscal instrument of the U.S.state governments,i.e.the operation of budget stabilization fund.Based on the analysis of China＇s status quo,we conduct comparative analysis on the counter-cyclical instruments of the two countries in fund sources,savings rules,extraction rules,and law and regulation,etc,and give suggestions on how to refer to the U.S.experiences to improve China＇s counter-cyclical fiscal instruments.

关 键 词：逆周期财政工具 财政宽余 预算稳定基金 

分 类 号：F81[经济管理—财政学]