论文部分内容阅读
财政收入虚增是指因政策因素调整和其他因素作用而引起的名义收入增加,即政府名义财政收入增加,而政府实际财力并没有相应增加,或以挤占下一年度财政收入为代价而增加本年度财政收入。从我国近年来所反映的情况来看,财政收入的虚增可分为改革性虚增、政策性虚增、制度性虚增、体制性虚增、计划性虚增和基础性虚增等类型。
Inflation of fiscal revenue refers to an increase in nominal income due to the adjustment of policy factors and other factors, that is, an increase in the nominal fiscal revenue of the government without a corresponding increase in the actual financial resources of the government or an increase in the current fiscal year due to the squeeze-out of fiscal revenue in the next fiscal year Revenue. Judging from the situation reflected in our country in recent years, the inflated fiscal revenue can be classified into the following types: inflated reforms, inflated policies, inflated systems, inflated systems, planned inflated capital and inflated basic infrastructure .