央行准财政活动成本测算与治理研究  

The Research on the Cost and Governance of Central Bank Quasi-fiscal Activities

作　　者：赵瑞芬[1,2] 

机构地区：[1]中央财经大学财税学院,北京100081 [2]河北地质大学自然资源资产资本研究中心,河北石家庄050031

出　　处：《技术经济与管理研究》2017年第2期88-92,共5页Journal of Technical Economics & Management

基　　金：2016年河北省社会科学联合会社会发展重点课题(201602020214);河北省高校人文社会科学重点研究基地项目

摘　　要：发展中国家和转轨国家存在着大量"准财政活动"。这些活动具有政府性质并且创造或消耗公共资源。然而这类活动并没有纳入政府预算中,不仅破坏了预算的全面性,也极大地降低了政府财政的透明度和真实程度。中央银行是准财政活动的主要参与者,对中央银行准财政活动成本的测算,可以反映出中央银行在多大程度上承担了准财政的职能。中央银行大量准财政活动的存在加大了央行的损失,也加剧了财政风险。从国家治理的角度而言,准财政活动应和传统财政活动一样,纳入公共预算管理实现善治。In developing and transition countries, there are a lot of ＂quasi-fiscal activities＂. These activities have the nature of the government and create or consume public resources. However, these activities are not included in the government budget, not only destroyed the comprehensive budget, but also greatly reduce fiscal transparency and the truth degree of government. The central bank is the main participants of quasi fiscal activities. The estimation of the central bank quasi-fiscal activities can reflect the quasi fiscal function of central bank in some extent. A large number of quasi fiscal activities increase the central bank losses, also exacerbated the financial risk. From the point of view of national governance, as same as traditional financial activities, quasi-fiscal activities should be included into the public budget management to achieve good governance.

关 键 词：准财政活动 国家治理 公共资源 政府预算 

分 类 号：F812.0[经济管理—财政学]