本文選題：預(yù)算穩(wěn)定調(diào)節(jié)基金　切入點：財政超收　出處：《天津財經(jīng)大學》2014年碩士論文

【摘要】：預(yù)算穩(wěn)定調(diào)節(jié)基金也被稱為預(yù)算穩(wěn)定基金,主要基于逆周期調(diào)節(jié)的經(jīng)濟理論而建立的政策工具,同時具有預(yù)算調(diào)節(jié)和財政儲備的功能。自1946年美國紐約州首先建立預(yù)算穩(wěn)定基金以來,理論研究和實踐證明預(yù)算穩(wěn)定基金在平衡預(yù)算、平抑經(jīng)濟波動、應(yīng)對突發(fā)事件方面發(fā)揮了積極作用。我國建立預(yù)算穩(wěn)定調(diào)節(jié)基金制度有著較為特殊的背景即我國財政超收收入的常態(tài)化,作為治理財政超收問題的政策工具—預(yù)算穩(wěn)定調(diào)節(jié)基金被引入了我國。2007年中央預(yù)算穩(wěn)定調(diào)節(jié)基金建立以來,我國預(yù)算穩(wěn)定調(diào)節(jié)基金制度已運行了近七年,并在實際運行中取得了一定成效,隨著相關(guān)內(nèi)容在預(yù)算法修改稿中的出現(xiàn),預(yù)算穩(wěn)定調(diào)節(jié)基金有望成為我國公共預(yù)算管理的一項長期制度。然而在預(yù)算管理實踐中預(yù)算穩(wěn)定調(diào)節(jié)基金的相關(guān)制度仍然很不完善如基金運行的法律制度缺失、基金的目的和未來走向尚不明確。此外對于預(yù)算穩(wěn)定調(diào)節(jié)基金是一項過渡性制度安排還是應(yīng)成為我國預(yù)算管理中的一項長期制度也存在一些爭議。在此背景下有必要對我國預(yù)算穩(wěn)定調(diào)節(jié)基金幾年來的運行機制進行分析,明確其未來發(fā)展的方向并加以規(guī)范約束。文章從公共預(yù)算管理的角度出發(fā),在梳理了國內(nèi)外近年來的相關(guān)研究文獻后,首先分析了我國預(yù)算穩(wěn)定調(diào)節(jié)基金的背景即公共財政連年超收問題并簡要分析了其運行概況和建立的意義,認為預(yù)算穩(wěn)定調(diào)節(jié)基金具有成為一項長期制度的必要性。其次,從預(yù)算穩(wěn)定調(diào)節(jié)基金的收入、使用、監(jiān)督三個角度考察了基金的運行機制。最后借鑒國外經(jīng)驗提出了完善我國預(yù)算穩(wěn)定調(diào)節(jié)基金制度的政策建議。文章認為財政超收這一背景因素貫穿著我國預(yù)算穩(wěn)定調(diào)節(jié)基金的運行實踐,預(yù)算穩(wěn)定調(diào)節(jié)基金主要是在治理財政超收問題,發(fā)揮著預(yù)算調(diào)節(jié)的作用,其財政儲備的功能并不明顯,可以發(fā)現(xiàn)目前其在政策意圖上更偏向于一種過渡性的制度安排。文章在分析預(yù)算調(diào)節(jié)和財政儲備功能的協(xié)調(diào)的基礎(chǔ)上結(jié)合我國公共預(yù)算管理實踐需求,提出我國預(yù)算穩(wěn)定調(diào)節(jié)基金在發(fā)揮預(yù)算調(diào)節(jié)作用的同時,應(yīng)增強財政儲備功能。預(yù)算穩(wěn)定調(diào)節(jié)基金應(yīng)作為我國公共預(yù)算管理的一項長期制度加以規(guī)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.

【學位授予單位】：天津財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.3

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