基于财政收入超预算增长现象及原因的剖析,可以看出,适当地从政策或者说制度层面加以调整是可行的。这里主要从事前预防、事中调整、事后监督三个环节来考虑。事前预防,主要是指提高预算编制的科学性,避免财政收支的大起大落,努力做到防患于未然。我国目前的预算收入主要包括税 Based on the analysis of the phenomenon of fiscal revenue over budget growth and its reasons, it can be seen that it is feasible to appropriately adjust it from the policy or institutional level. Here mainly engaged in the prevention, incident adjustment, after-supervision three aspects to consider. Precautionary measures mainly refer to improving the scientific nature of budget preparation, avoiding the ups and downs of fiscal revenue and expenditure and making every effort to take preventive measures. The current budget revenue in our country mainly includes taxes