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近几年来,随着经济的改革、开放、搞活和财政的减税让利,预算外资金迅速增长,数额越来越大,1987年已达到2029亿元,按可比口径计算,相当于当年国家预算收入的100.9％。预算外资金的增加,一方面给企事业单位带来了活力,促进了各项生产事业的发展;另一方面在社会总需求大于社会总供给,基建投资和消费基金“双膨胀”中起着推波助澜的作用。预算外资金的合理界限应为多大,才能起到既调动企事业单位的积极性,又符合国家宏观控制的要求呢?它与预算内资金、国民收入的关系又是怎样的呢?本文就这些问题做些初步探讨。
In recent years, with the reform of economy, the liberalization and invigoration and tax concessions for finance and finance, the extrabudgetary funds have been rapidly increasing in amount and amounting to 202.9 billion yuan in 1987, equivalent to the national budget for the current year 100.9% of revenue. The increase of extra-budgetary funds not only brought vitality to enterprises and institutions on the one hand, but also promoted the development of various productive undertakings. On the other hand, when the total social demand was greater than the total social supply, the “dual expansion” of infrastructure investment and consumer funds played The role of fueling. What should be the reasonable limit of extrabudgetary funds in order to play an active role in mobilizing enterprises and institutions as well as the requirements of the state’s macro-control? What is the relationship between the budgetary funds and national income? In this paper, Do some preliminary discussion.