本文選題：國家治理 + 政府性基金��； 參考：《地方財政研究》2015年07期

【摘要】：隨著財政收入增長"一位數"時代的來臨,統籌管理所有形式的政府收入的緊迫性正在凸顯。當前,政府性基金已成為除稅收之外的第二大收入來源,日益受到社會公眾關注。本文回溯了我國政府性基金的前世今生,并以民航為例考察了國外類似情況,基本結論是,我國多數政府性基金收取的必要性是顯而易見的,但存在兩個突出問題必須解決,一是"收、支、用、管"一體化的管理機制,二是公共企業(yè)信息公開不夠與公共定價機制缺失。在此基礎上,本文將當前我國政府性基金重新分類,劃分為"準稅收"、"租"、"使用者付費"和"加價收入"四個部分,并分別提出了改進意見。
[Abstract]:With the advent of the "one-digit" era of revenue growth, the urgency of overall management of all forms of government revenue is emerging. At present, government funds have become the second largest source of income besides taxation, and have attracted more and more public attention. This paper looks back on the past life of the government fund of our country, and takes civil aviation as an example to investigate the similar situation abroad. The basic conclusion is that the necessity of collecting most government funds in China is obvious, but there are two outstanding problems that must be solved. One is the integrated management mechanism of "receiving, spending, using and managing", the other is the lack of public enterprise information disclosure and public pricing mechanism. On this basis, this paper reclassifies the current government funds into four parts: "quasi-tax", "rent", "user payment" and "toll revenue", and puts forward some suggestions for improvement respectively.
【作者單位】： 國家行政學院;
【分類號】：F812.4

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本文編號：2112681