我国预算执行中超收超支的形成机制及治理

近几年,我国预算执行中的超收和超支问题随着超收规模和超支规模的扩大而引起广泛关注.国内学者对于超收的形成原因进行了诸多探讨,普遍认为超收是超支的决定因素.理论研究和实证研究超收和超支形成机制的结果显示:虽然超收是超支最初产生的直接原因,但是地方政府支出需求的刚性和对资金自由裁量权的追求形成了对超收的“倒逼机制”,尤其是1994年分税制改革后地方财力与事权不匹配所产生的支出缺口,使得地方政府逐渐对财政超收产生了路径依赖.解决超收和超支问题最根本的措施是防止超收与超支的直接转化.此外,如何加强预算约束,从技术、行政和法制层面控制超收规模也是下一步改革中需要关注的问题.

The Formation Mechanism and Management of Excess Revenue and Expenditure in the Execution of the Budget in China

In recent years,excess revenue and expenditure in the execution of our budget have caused widespread concern as they expand their scale.Domestic scholars have made a lot of research on the causes of overcharges,and generally agreed that the surplus is the determinants of cost overruns.Theoretical and empirical research on the formation mechanism show that although the surplus is the direct cause of overruns,the local government expenditure needs and the pursuit of control of funding also cause the overcharges.It is especially so after the tax system reform was introduced in 1994 when the expenditure gap widened because the local financial resources could no longer meet the needs,which made the local governments gradually dependant on financial overcharges.To solve the problem,the most fundamental measure is to prevent the direct conversion between the surplus and overruns.In addition,it also needs to be addressed to strengthen the budget control from technical,administrative and legal levels.