如何实现“以支定收”——新《预算法》理财观解读

发布时间：2018-06-22 22:31

本文选题：量入为出 + 以支定收　；参考：《税务研究》2015年01期

【摘要】："量入为出"与"以支定收"分别代表了两种不同的政府理财观,两者之间并非决然对立,但侧重点各有不同。我国预算法以前确立的是"量入为出"基础上的预算平衡原则,但随着市场经济改革的逐步深入,政府与市场关系的逐渐厘清,预算法修正案对政府理财观做了必要的调适,正在走向"以支定收"基础上的预算平衡,并通过有限允许地方政府举债、实行国债余额控制和构建跨年度预算平衡机制等微观层面的举措来实现此种动态的预算平衡,同时,国家推行的"简政放权"改革和划分政府事权清单,为"以支定收"基础上的预算平衡提供了宏观的制度保障。
[Abstract]:"keeping expenditure within the limits of income" and "depending on expenditure" represent two different views of government finance, which are not absolutely opposite, but with different emphases. The Budget Law of our country established the principle of budget balance on the basis of "keeping expenditure within the limits of income". However, with the deepening of the market economy reform and the gradual clarification of the relationship between the government and the market, the amendment of the Budget Law made necessary adjustments to the concept of government financial management. It is moving towards a budget balance on the basis of "sequestration" and achieving this dynamic budget balance through micro-level initiatives such as limited permission for local governments to borrow, control of national debt balances and the establishment of a mechanism for cross-annual budget balance, at the same time, The reform of "decentralization of government" and the division of the list of governmental powers provided a macro system guarantee for the budget balance on the basis of "expenditure and income".
【作者单位】：中国人民大学财税法研究所;
【基金】：国家社科基金重点项目“全口径预算决算管理改革及其法治化进程研究”(项目编号:13AFX005)的阶段性成果
【分类号】：D922.21

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