近年来,随着国民经济平稳快速发展,各级财政收入稳步增长,财政超收收入的规模也越来越大,超收在整个财政收入中所占比例越来越高。财政超收收入是指当年实际财政收入超出预算收入的部分。它在解决政府历史欠账、削减财政赤字、应对突发事件、推进改善民生等方面起到了积极的作用,但其在监管和使用上还存在一些应引起重视的问题。笔者结合工作实践,谈几点粗浅的认识。 In recent years, with the steady and rapid development of the national economy, the fiscal revenue at all levels has been steadily increasing, and the scale of revenues surpassed by the fiscal revenue has also been growing. The proportion of excess revenue in the entire fiscal revenue has been rising. Excess income from finance refers to the part of the actual fiscal revenue that exceeds the budgetary income for that year. It has played a positive role in resolving the government’s history of debts, reducing the fiscal deficit, coping with unexpected incidents, and promoting the improvement of people’s livelihood. However, there are still some problems that should be paid attention to in its supervision and use. The author combines work practices, talk a few superficial understanding.