从制度安排上保障财政可持续性

美欧等严格执行预算编制的国家陷入金融危机，已经影响财政可持续性。以此为鉴，我国应依法编制预算，从源头保证财政可持续性。本文从合理控制财政赤字和债务规模，控制财政风险；强化预算执行管理，加强财政监督并不断深化改革，有效控制财政或有负债等方面探讨了保证财政可持续性的相关措施，以期为国家财政发挥各项功能提出合理建议。

Maintain Fiscal Sustainability through Measurements

The countries in West which implement the government budgets strictly were at fiscal risk,which effected the sustainability of public finance.China should draw up the national budget according to the law to control fiscal risk.This article discusses the related measurements on the deficit,debt scale and public finance crisis;the management on budget implementation;strengthen and deepen the reform of fiscal supervise to control the effective contingent liability,and hope to put forward the suitable suggestions on the function working of public finance.