摘要
国内外关于预算稳定调节基金的研究现状和发展趋势已经证实,预算稳定调节基金是缓解财政压力和稳定宏观经济的重要手段之一,能够有效地调节年度预算余缺、稳定预算、减小经济波动性。我国设立预算稳定调节基金有其特殊背景,分析基金的运行现状具有现实价值。我国预算稳定调节基金在中央和地方的运行取得了一定成效,但也存在缺陷和问题,需要借鉴国外经验并结合国情,对其规范管理和使用约束机制加以完善。
The status quo and the development trends of the study on the budget stabilization fund(BSF) has confirmed that the BSF is an important means of easing the financial pressure and stablizing macroeconomy.It is able to adjust the annual budget surplus and deficiency,stabilize the budget,reduce economic volatility effectively both at home and abroad.The establishment of budget stabilization fund in China has its special background,and it is of realistic value to analyze the running of BSF.Based on the study of the effectiveness and problems of our BSF at the central and local governments,we put forward recommendations to improve our BSF.
出处
《南京审计学院学报》
2013年第3期33-41,共9页
journal of nanjing audit university
基金
国家社会科学基金项目(09BZZ036)
北京市哲学社会科学规划项目(11JGB091)
关键词
预算稳定调节基金
公共预算
财政超收收入
预算稳定与可持续
budget stabilization fund
public budget
financial surplus revenue
budget stability and sustainability
