经济转轨、财政分权和非预算内收入的膨胀

Economic Transition,Fiscal Decentralization, and Inflation of Income Not Within Budget

我国正处于经济转轨时期,政府收入形式极不规范,突出表现就是非预算内收入(预算外收入和制度外收入)的膨胀。非预算内收入膨胀与经济转轨和财政分权改革密不可分,抑制其膨胀必须规范财政分权。

China is now in a period of economic transition, in which the forms of the government＇s income is not so normalized, with the inflation of income that is not within the budget as the distinct display, that is, income beyond the budget and income beyond the institution. The author holds that there exist close links between the inflation of income not within the budget, economic transition and the reform of fiscal decentralization. In order to curb the inflation, fiscal decentralization should be normalized.