CAJ | 학술논문

当前世界主要经济体均面临公共债务规模过大的问题，其重要的原因就在于缺乏合理的财政预算理念。文章以关国为典型考察对象，对财政预算理念的四次变迁进行了归纳与分析，并在此基础上，考察了美国各届政府在相应预算理念指导下的财政政策施行及财政收支情况。文章进而指出，自20世纪大萧条以来，尽管美国政府财政政策理念不断转变，但财政赤字问题始终没能得到有效解决，这造成美国公共债务余额不断增长。因此，面对当前日益严重的公共债务问题，文章提出了一个重构财政预算理念的框架。
당전세계주요경제체균면림공공채무규모과대적문제，기중요적원인취재우결핍합리적재정예산이념。문장이관국위전형고찰대상，대재정예산이념적사차변천진행료귀납여분석，병재차기출상，고찰료미국각계정부재상응예산이념지도하적재정정책시행급재정수지정황。문장진이지출，자20세기대소조이래，진관미국정부재정정책이념불단전변，단재정적자문제시종몰능득도유효해결，저조성미국공공채무여액불단증장。인차，면대당전일익엄중적공공채무문제，문장제출료일개중구재정예산이념적광가。
Currently, most of the major economies face a public debt problem. One of the important reasons is that the idea of fiscal budget management is not reasonable. This paper analyzes the four evolutions of the idea of fiscal budget management in the United States, and studies the fiscal policies and revenue and expenditures in the period of successive governments. The conclusion suggests that the fiscal deficit problem cannot be solved even if the idea of fiscal budget management changes so that the scale of public debt becomes lager and lager. Therefore, it is necessary to reconstruct the idea of fiscal budget management. The framework is as follows：（1） the rule of fiscal budget is the combination of dynamic budget balance and debt ntle; （2）fiscal outlays keep to the rules as follows： first, total fiscal outlays conform to the so -called ＂golden rule＂; second, government fiscal investment should accord with the principles of public financing; third, there should be a quantitative limitation on growth speed, and structural proportion of fiscal outlays ; （ 3 ） reform the fiscal revenue system with the goal of optimizing resource allocation and adjusting income distribution.