我国财政超收收入研究

The Research for the Excess Revenue of China

1994年以来,我国财政收入增长率计划指标与实际指标差距即财政超收收入数额逐渐增大,引起了社会各界的关注和争议。财政超收收入产生的原因是什么,应该如何有效使用超收收入,这些问题成为人们最为关注的话题。本文在对我国财政超收收入现状进行分析的基础上,结合实践研究了我国财政超收收入产生的客观必然性,提出了不可据此制定过高的财政收入计划增长率的观点,并进一步指出,应加强人大对财政超收收入的监督,以促进财政超收收入的合理有效使用。

The gap between the planned growth rate of revenue and the actual growth rate of it the excess revenue has been increasingly enlarged in China since 1994, which has aroused the attention and dispute of general public. The reasons for the increasing of the excess revenue and the use of the excess revenue have become the hottest topics. The authors analyze the current situation of the axcess revenue and the reasons for it, bringing forward the idea that the planned growth rate of revenue should not be in- creased too much. Furthermore, the authors point out that the supervision of National People＇s Congress to the excess revenue should be strengthened.