基于财政赤字类型细分的财税法控制  

Control of Fiscal & Taxation Law Based on Classification of Types of Budget Deficits

作　　者：叶姗[1] 

机构地区：[1]北京大学法学院,北京100871

出　　处：《河南省政法管理干部学院学报》2011年第4期125-133,共9页Journal of Henan Administrative Institute of Politics and Law

基　　金：教育部人文社科研究项目"平衡预算与赤字控制法律问题研究"的阶段性成果(项目编号:09YJC820002)

摘　　要：控制财政赤字、平衡预算的难易程度取决于财政赤字的成因,只有研究清楚财政赤字频现的制度性成因为何,才能从制度改进的角度设计更见成效的解决财政赤字问题的法律对策。根据成因不同,财政赤字可以分为三种类型:周期性赤字、结构性赤字和管理性赤字。为了更好地控制财政赤字、促进预算平衡,防范和化解财政风险甚至财政危机,必须在细分财政赤字类型的基础上对其进行法律差异有序的控制。惟其如此,才能从根本上解决造成财政赤字频现及其规模失控的法律问题,实现经济总体平衡、促进经济与社会稳定发展。Degree of difficulties of balanced budget and controlling deficits depends on contributing factor of fiscal deficits;only institutional reasons of fiscal deficits which arise frequently are studied clearly, more effective legal countermeasure of resolving problems of fiscal deficits can be designed from the angle of institution improved. Fiscal deficits can be classified into three kinds including periodic deficits, structural deficits and administrative deficits according to cause of deficits. Differentiated legal control on the basis of classification of types of fiscal deficits should be constructed in order to control fiscal deficits and promote balanced budget, prevent and solve fiscal risks even financial crisis better than before. Legal problem of out of control of scale and frequent appearance of fiscal deficits can be resolved radically only through it can overall economic balance be realized and stable development of economy and society be promoted.

关 键 词：财政赤字 类型细分 预算平衡 财税法控制 

分 类 号：D923.9[政治法律—民商法学]