“量出为入”真的实行过吗?——兼与陈明光、陈锋教授商榷  

Has the Principle of Revenue According to Expenditure Been Really Implemented?——A Concurrent Deliberation with Professors Chen Mingguang and Chen Feng

作　　者：付志宇[1] Fu Zhiyu

机构地区：[1]西南交通大学财税研究中心

出　　处：《财政科学》2022年第8期151-158,共8页Fiscal Science

摘　　要：“量出为入”作为财政预算的指导原则应是根据支出的职能范围预先主动安排财政收入,在中国古代并未有过根本意义上的制度安排。文章结合历代史实运用财政理论证明历史学界从文本分析推导出“量出为入”的财政预算不成立,有过相关的财政思想不等于真正付诸财政管理的实践,近而提出几点学术思考。"Revenue according to expenditure", one of the guiding principles of fiscal budgeting, requires that revenue be arranged proactively in advance according to the functional scope of expenditure. However, such a principle has never been fully institutionalized in ancient China. This study uses fiscal theory in conjunction with historical facts to prove that the "revenue according to expenditure" type of fiscal budget derived from textual analysis by historical scholars is not valid. The study asserts that the mere existence of relevant fiscal thoughts does not equate to actual fiscal management practice, and hence it proposes a few academic reflections.

关 键 词：量入为出 量出为入 量出制入 

分 类 号：F810.3[经济管理—财政学]