全口径预算视角下的收费管理新论  

New Theory on the Fee Management under the Full Aperture Budget Perspective

作　　者：冯俏彬[1] 

机构地区：[1]国家行政学院经济学部

出　　处：《财政科学》2016年第5期39-48,共10页Fiscal Science

摘　　要：自新《预算法》颁行以来,全口径预算已逐步得到实施。与此同时如何加强四本预算之间的统筹协调成为一个新的研究课题,收费即为其中之一。2013年以来,新一届政府大力推进收费清理改革。随着改革的深入,收费方面一些体制性、制度性成因正在浮出水面,进一步深化改革遭遇"硬障碍"。本文通过回顾我国收费问题的来龙去脉,对我国庞杂的收费体系进行分类整理,以重塑收费问题的相关理论基础,并从实践层面提出进一步改革我国收费制度的相关政策建议。Since the New Budget Law wasenacted, the full aperture budget has been gradually implemented in China. At the same time, strengthening the co-ordination among the four kinds of budget has become a new research topic, such as fees. Since 2013, Chinese government vigorously promotes the reform of fee systern. With the deepening of this reform, the institutional defects of fee syste to rise to the surface, and are blocking the deepening of the reform. Based on the review of the ins and outs of the fees, the author classified and sorted out the complex system of fees, and reshaped the theoretical basis of fees. Furthermore the paper proposed the reform policy recommendation for the fee system of China.

关 键 词：收费清理 公共定价 使用者付费 

分 类 号：F812.4[经济管理—财政学]