理解财政赤字——基于统计口径差异来源与政府债务信息表达的视角被引量：2

Understanding Fiscal Deficits—From the Perspective of Sources of Statistical Caliber Difference and Government Debt Information Expression

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摘要财政赤字是财政政策分析和表征政府债务风险的重要法定统计数据,但各经济体统计实践中对财政赤字的统计口径缺乏相对一致的原则与操作标准,因而,有必要明确我国与主要经济体财政赤字统计口径的差异及其表达的政府债务信息。本文从我国的历史纵向和跨国横向比较两方面,分析了财政赤字统计口径的差异来源。纵向来看,新中国成立以来我国财政赤字统计口径的调整伴随着“赤字观”的转变。横向来看,我国与美国、国际货币基金组织(IMF)和欧盟(EU)的财政赤字统计口径差异,主要是由会计基础、财政收支定义、政府债偿付来源和政府预算间关系不同导致的。在财政赤字表征的政府债务信息方面,本文进一步研究发现:财政收支定义和政府债在财政赤字口径中计法的差异,导致财政赤字与政府新增债务并不总是相等;按照国际惯例,不以经常性财政收入作为偿付来源的政府债,在还本付息时并不会推高财政赤字规模。 The fiscal deficit is an important statutory statistical data for analyzing fiscal policies and characterizing government debt.However,in the statistical practice of various economies,there is a lack of relatively consistent principles and operational standards for the statistical caliber of fiscal deficit.Therefore,it is necessary to clarify the differences in the statistical caliber of fiscal deficit and the embodied government debt information between China and major economies.This article analyzes the difference sources of fiscal deficit statistical caliber from two aspects of our historical lengthways and cross-national comparison.Longitudinally,since the founding of New China,the adjustment of Chinese fiscal deficit statistical caliber follows the transformation of“deficit view”.From the horizontal point of view,the difference of fiscal deficit statistical caliber between China,the International Monetary Fund,the European Union and the United States is mainly caused by the different accounting basis,definition of fiscal revenue and expenditure,the source of government debt repayment and the relationship between government budget.In terms of government debt information represented by fiscal deficit,this article further finds that:the difference between the definition of fiscal revenue and expenditure and the accounting method of government debt in the fiscal deficit caliber result in the fact that fiscal deficit and government new debt are not always equal.Government debt that is not paid from regular fiscal revenue does not necessarily increase the size of the fiscal deficit when repaying principal and interest.

作者姚东旻苏代钰彭卓然徐慧玲 Yao Dongmin;Su Daiyu;Peng Zhuoran;Xu Huiling

机构地区中央财经大学中国财政发展协同创新中心

出处《财政研究》 CSSCI 北大核心 2023年第2期16-31,共16页 Public Finance Research

基金国家社会科学基金重点项目“政府预决算视角下提升我国国家创新体系整体效能的财政体制与政策研究”(20AJY020)

关键词财政赤字统计口径差异政府债务 Fiscal Deficit Statistical Caliber Difference Government Debt

分类号 F810.2 [经济管理—财政学]

作者简介姚东旻,中央财经大学中国财政发展协同创新中心教授、博士生导师,电子邮箱:yaodongminn@163.com;通讯作者:苏代钰,中央财经大学中国财政发展协同创新中心博士研究生,电子邮箱:sudaiyur@126.com;徐慧玲,中央财经大学中国财政发展协同创新中心硕士研究生;彭卓然,中央财经大学中国财政发展协同创新中心硕士研究生。