財政收入增長背后的核算問題

摘要： 中國財政收入持續(xù)增長引發(fā)了很多討論。本文從國民經(jīng)濟核算的角度構(gòu)建了財政收入的結(jié)構(gòu)分析框架,對財政收入占比上升問題進行了核算解釋,認(rèn)為應(yīng)從總量上、收支關(guān)系上、核算流程上綜合理解財政收入占比升高的真實意義,本文還提出了財政收入占比上限的判斷依據(jù)及相關(guān)建議。
Continued growth of China's fiscal revenue has brought a lot of discussion. In this paper,a structural analysis framework for fiscal revenue was built from the perspective of national accounts. By accounting method,we explained the increase ratio of fiscal revenue to GDP and thought that we should understand its true meaning from view of aggregates,revenue and expenditure relationship and accounting processes. At the end,we propose a way to determine ceiling ratio of fiscal revenue to GDP,and give some ideas to strengthen related practical work.