全口径视阈下准财政活动研究的文献综述

发布时间：2018-05-21 12:52

本文选题：全口径预算 + 准财政活动　；参考：《技术经济与管理研究》2017年12期

【摘要】："准财政"活动是游离于政府预算外的一类活动,对准财政活动的研究是全口径预算管理的关键一环。文章基于国内外准财政活动研究的文献资料,对准财政活动的概念、分类、估算、影响以及管理进行了梳理,进一步得出对准财政活动进行治理安排的必要性。通过国内外准财政活动理论研究和实践操作的比较分析,反映出我国对准财政活动的治理还停留在理论探讨阶段,也未将其纳入预算治理实践中。因此,尽快建立我国准财政活动的规模估算和治理机制成为今后全口径预算管理的重要方向。
[Abstract]:The "quasi-fiscal" activity is a kind of activity which is free from the government's budget, and the research on the fiscal activity is a key part of the full-caliber budget management. Based on the literature of quasi-fiscal activities at home and abroad, this paper analyzes the concept, classification, estimation, influence and management of fiscal activities, and further draws the necessity of managing fiscal activities. Through the comparative analysis of the theoretical research and practical operation of quasi-fiscal activities at home and abroad, it is shown that the governance of fiscal activities in China is still in the stage of theoretical discussion and has not been brought into the practice of budgetary governance. Therefore, establishing the scale estimation and governance mechanism of quasi-fiscal activities as soon as possible becomes an important direction of full-caliber budget management in the future.
【作者单位】：中央财经大学财政税务学院;河北地质大学自然资源资产资本研究中心;
【基金】：河北省社会科学基金项目(HB17YJ031) 河北省教育厅人文社科项目(SD171061)
【分类号】：F812.3

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