中国政府预算中的超收问题,在形成机理上具有自身的特殊性。当前推行预算稳定调节基金的做法,还有很多技术性问题未能参透,其可操作性还有待深入考察。近期可以尝试建立预算超收资金的专门附属预算和专项审计体系,从而约束超收资金管理的自由裁量权。 The problem of over-payment in the Chinese government budget has its own uniqueness in the formation mechanism. At present, the practice of implementing a budget stabilization fund has not yet been covered in many technical issues and its operability remains to be examined in depth. In the near future, we can try to set up a special appendage budget and a special auditing system for budgetary overcapitalization so as to restrain the discretion of overcapitalization of funds management.