我国财政预算的动态均衡分析

The Dynamic Equilibrium Analysis of Financial Budget

“滞后预算平衡”的分析模式打破了传统上的“年度预算平衡”和“周期预算平衡”的财政约束方式,符合现代财政指导与调节职能。1980年以来,我国的名义累积赤字政策实际上是持续盈余政策,我国不仅不存在累计赤字,而且存在巨大的累积盈余;我国的财政职能的重点应由经济建设转向社会结构的优化和社会制度的完善。

This article introduce a new method of analyzing government budget: dynamic analysis ofequilibrium. It is know to our country that the nominal continuous deficit is actually continuoussurplus, and our country has great cumulative surplus; but the keystone of our government expenditure should turn to optimizing social structure and to perfect social system.