预算稳定调节基金：财政储备还是预算调节  

The Role of Budget Stabilization Fund:Fiscal Reserves or Budget Readjustment?

作　　者：卢凌波[1] 

机构地区：[1]中国社会科学院研究生院财经系博士研究生,100836

出　　处：《财贸经济》2012年第12期37-44,共8页Finance & Trade Economics

摘　　要：预算稳定基金一般被认为是逆周期财政政策的重要工具,而在中国,引入预算稳定调节基金,首先是为了解决财政超收的治理问题,同时也承担着财政应急储备的功能。政策效用的多重性,为预算稳定调节基金这一工具提供了坚实的基础和充分的空间,但也给其自身运行带来许多矛盾和争论。随着预算稳定调节基金写入预算法,究竟是财政储备还是预算调节,基金的性质和走向已然成为当前迫切需要明确的现实问题。本文从财政储备调节理论出发,结合我国的财政预算管理实践,对预算稳定调节机制的产生、运行及其效果进行了分析,提出我国的预算稳定调节基金应尽可能更多地发挥预算调节作用,同时具备一定的应急储备功能。当前,预算稳定调节基金应尽快制定完善管理办法、规范运行。Budget stabilization fund is generally considered to be an important tool for counter- cyclical fiscal policy. The establishment of budget stabilization fund in China is not only to control and make a good use of excessive budgetary revenues, but also to establish fiscal reserves for emergency. Various functions of budget stabilization fund also bring many contradictions and controversy to its own running. Since budget stabilization fund will be written into the budget law, identifying the nature and role of the fund has become an urgent practical problem. This paper analyzes the generation, operation and effects of budget stabilization fund in China. It is pointed out that budget stabilization fund is considered more as a method of budget readjustment than as fiscal reserves. The urgent task is to formulate a regulation of the fund management.

关 键 词：预算稳定调节基金 财政储备 预算调节机制 财政超收 

分 类 号：F812.3[经济管理—财政学]