周期性间歇与财政预算制度改革——以SARS防治成本为例的分析

The Cyclical Intermission and Fiscal Budget Institutional Reform —— With Control Cost of SARS as an Example

在2003年防治SARS过程中,由于财政资金的滞后增加了大量的无效成本,这是财政支出周期性间歇的集中体现。周期性间歇是年度内经济运行中的非平滑现象。自1993至2003年的十年间我国财政支出呈现出明显的周期性间歇,导致了整个社会经济的运行间歇,损失严重。周期性间歇生成的根本原因在于我国当前财政预算的制度缺陷,因此借鉴发达国家的经验,从短期和长期两个方面重构我国财政预算制度安排,是消除经济运行周期性间歇的根本举措。

In the process of control of SARS in 2003, lots of inefficient costs were incurred by the delay of fiscal fund allotted. It's a concentrated reflection of the cyclical intermissionin fiscal expenditure that is an economic phenomenon, a period in a year in which economy does not run smoothly. Chinese fiscal expenditure presented an obvious cyclical intermission in the tenyear period from 1993 to 2003, and it led to social and economic operation intermission with a serious loss. The cyclical intermission is the result of the defects of present fiscal budget institution. Therefore, the solution to this problem is to reconstruct both longterm and shortterm fiscal budget institution by drawing on the experience of developed countries.