政府性基金预算：基于中国特色财政的理解

Budget for Government-managed Funds:An Understanding Based on Public Finance with Chinese Characteristics

政府性基金预算是中国特色社会主义财政在现阶段的重要载体,是中国特色社会主义预算体系的组成部分。本文首先分析了政府性基金预算存在之现状,接着在中国特色财政理论体系中阐述了政府性基金存在之基础,进而再从预算管理的角度解读了政府性基金预算存在之必须,最后展望了政府性基金预算存在之未来,并提出相应政策建议。

As a part of the governmental budget system based on the Chinese socialism, Budget for Government-managed Funds is an important carrier for socialist public finance with Chinese Characteristics. This paper analyzes the present situation of Budget for Government-managed Funds, and then explains its existence foundation under a theoretical framework of public finance with Chinese Characteristics. After clarifying the necessity of existence from the perspective of budget management, this paper prospects the future of existence of such budget and proposes some recommendations.