刍议政府性基金的规范化

政府性基金作为政府非税收入的一种，是一种重要的财政工具，在某些行业，其影响程度远超过了税收。随着我国财政体制改革的不断深入，政府性基金日益规范化，但不可否认政府性基金在运行与监管中仍存在着一些问题，诸如立法不健全、监督缺位等。在对政府性基金进行法律厘清后，结合我国当前政府性基金的现状和问题，对政府性基金的规范化路径提出一些建议。

Research on the Normalization for the Governmental Funds

Governmental fund is a kind of government non-tax revenue, and is also an important financial instrument. In some industry sectors, the influence degree on government funds even more than the tax. With the promotion of financial system reform, the operation of governmental funds has become more and more standardized, Nonetheless, problems still exist in the operation of governmental funds. Such as the legislation is not perfect and lack of supervision and so on. After defining governmental funds in a legal way, combing on the status quo and problems of governmental funds in our country, this paper put forward the path of normalization for the governmental funds.