预算外收入纳入政府收入分类体系现实约束分析

我国将于2007年全面实施政府收支分类改革,重构与市场经济体制相适应的预算管理收支科目分类。在收入分类中一项重要的改革就是将预算外收入列归非税收入纳入预算管理。但这种纳入只是技术层面的,实际中还存在如下问题:一是预算外收入规模庞大已成为地方政府重要财源,将其纳入预算管理限制了地方财力支配权;二是预算外收入纳入预算管理受到部门既得利益的约束;三是预算外收入项目的审批管理不尽合理。通过分析,对财政体制、立法、管理、激励机制等方面提出借政府收支分类改革的契机推动预算外收入纳入预算管理的政策建议。

Analysis of the Restrain of the Non-budget Revenue Managed by the State Budgeting

The reform of government revenue and expenditure will be put into action in 2007.in order to set up a modern budget administration according to the marketing economic system. One of the important reforms is to classify the non-budget revenue into non-tax revenue,and managed by state budget. But classification of revenue only is on the technique surface,there are many problems in existence: First,revenue not covered in the state budget scale is ample and becomes the important financial resources of local governments,So the non-budget revenue into budget administration restricts the local financial resources domain.Second,the department which has dominated the non-budget revenue will reject that reform;Third,the items of revenue not covered in the state budget is not rational.Some countermeasures in financial system,law,administration and incentive mechanism are put forward.