我国预算稳定调节基金运行机制研究

发布时间：2018-03-25 10:53

本文选题：预算稳定调节基金　切入点：财政超收　出处：《天津财经大学》2014年硕士论文

【摘要】：预算稳定调节基金也被称为预算稳定基金,主要基于逆周期调节的经济理论而建立的政策工具,同时具有预算调节和财政储备的功能。自1946年美国纽约州首先建立预算稳定基金以来,理论研究和实践证明预算稳定基金在平衡预算、平抑经济波动、应对突发事件方面发挥了积极作用。我国建立预算稳定调节基金制度有着较为特殊的背景即我国财政超收收入的常态化,作为治理财政超收问题的政策工具—预算稳定调节基金被引入了我国。2007年中央预算稳定调节基金建立以来,我国预算稳定调节基金制度已运行了近七年,并在实际运行中取得了一定成效,随着相关内容在预算法修改稿中的出现,预算稳定调节基金有望成为我国公共预算管理的一项长期制度。然而在预算管理实践中预算稳定调节基金的相关制度仍然很不完善如基金运行的法律制度缺失、基金的目的和未来走向尚不明确。此外对于预算稳定调节基金是一项过渡性制度安排还是应成为我国预算管理中的一项长期制度也存在一些争议。在此背景下有必要对我国预算稳定调节基金几年来的运行机制进行分析,明确其未来发展的方向并加以规范约束。文章从公共预算管理的角度出发,在梳理了国内外近年来的相关研究文献后,首先分析了我国预算稳定调节基金的背景即公共财政连年超收问题并简要分析了其运行概况和建立的意义,认为预算稳定调节基金具有成为一项长期制度的必要性。其次,从预算稳定调节基金的收入、使用、监督三个角度考察了基金的运行机制。最后借鉴国外经验提出了完善我国预算稳定调节基金制度的政策建议。文章认为财政超收这一背景因素贯穿着我国预算稳定调节基金的运行实践,预算稳定调节基金主要是在治理财政超收问题,发挥着预算调节的作用,其财政储备的功能并不明显,可以发现目前其在政策意图上更偏向于一种过渡性的制度安排。文章在分析预算调节和财政储备功能的协调的基础上结合我国公共预算管理实践需求,提出我国预算稳定调节基金在发挥预算调节作用的同时,应增强财政储备功能。预算稳定调节基金应作为我国公共预算管理的一项长期制度加以规范和完善。
[Abstract]:Budget stabilization fund is also known as the budget stabilization fund, the main counter cyclical adjustment of economic theory based on the policy tools, both budget adjustment and fiscal reserves. Since 1946, New York the first state to establish budget stabilization fund, theoretical research and practice prove that the budget stabilization fund in a balanced budget, stabilize economic fluctuations. Play a positive role in response to the incident. The establishment of China's budget stabilization fund system is a special background of China's fiscal surplus revenue normalization, as the governance problem for the excess policy tool - budget stabilization fund was introduced into China in.2007 the central budget stabilization fund since the establishment of our country. Budget stabilization fund system has been running for nearly seven years, and achieved certain results in the actual operation, with the related contents in the Budget Act amendments made In the emergence of budget stabilization fund is expected to become a long-term system of public budget management in our country. However, in the practice of budget management system in the budget stabilization fund is still not perfect such as the lack of fund operation of the legal system, the purpose of the fund and the future is not clear. In addition to the budget stabilization fund is a a transitional institutional arrangement should become a long-term system of budget management in our country there are also some controversy. In this context it is necessary to analyze the operating mechanism of our country's budget stabilization fund in recent years, the future development direction and regulate constraints. From the perspective of public budget management based on combing the related literature at home and abroad in recent years, the first analysis of China's budget stabilization fund the background of public finance in recent years and briefly overcharges problem Analysis of the operation situation and the significance of the establishment of budget stabilization fund, that has become a necessity in a long-term system. Secondly, from the budget stabilization fund income, use three point inspection supervision mechanism of the fund. And based on the foreign experience put forward to perfect China's budget stabilization fund policy suggestions. The paper argues that the background of the excess factor throughout the operation practice of our country's budget stabilization fund, budget stabilization fund is mainly in the governance of financial surplus, play a regulatory role in the budget is not obvious, its fiscal reserve function, can be found in the current institutional arrangement of policy intentions in favor of a transitional. Based on the analysis of the budget and financial regulation coordination reserve function combining the demand of public budget management practice in China, put forward China's budget. While adjusting the fund's function of budget adjustment, the fixed adjustment fund should enhance the function of fiscal reserve. The budget stabilization fund should be standardized and perfected as a long-term system of public budget management in China.

【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3

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