价格调节基金是政府稳定物价、平抑市场价格波动和保障困难群众生活的重要工具。截至2012年底,全国已有27个省市设立了价格调节基金。很多省市县级地方人民政府对其区域内的煤炭、金融、烟草、电信、石油等行业按照不同的征收标准征收价格调节基金。目前,所有设立并征收价格调节基金的地方政府所依据的只有1998年实施的《价格法》。《价格法》明确规定政府可以“设立”价格调 Price adjustment fund is an important tool for the government to stabilize prices, stabilize market price fluctuations and safeguard the livelihood of the needy. By the end of 2012, 27 provinces and cities across the country have set up price adjustment funds. Many local governments at the county and county levels in many provinces charge price adjustment funds according to different levying standards for the coal, finance, tobacco, telecommunications and petroleum industries in their respective regions. At present, all local governments that set up and impose price adjustment funds are based on the “price law” implemented in 1998. “Price Law” clearly stipulates that the government can “set ” price adjustment