自1994年实现分税制以来,我国政府财政预算一直存在超收现象,近年来财政超收不仅连创新高,更是有向常态化发展的趋势。2000-2010年的数据分析表明,我国当初财政超收严重不仅是因为市场机制不够成熟、预算编制不够科学,预算编制部门有意低估预算收入及监管不力也是造成超收的重要原因。必须改进预算编制制度,完善预算编制体制以改变我国连年预算严重超收的现状。 Since the tax-sharing system was implemented in 1994, the government budget in our country has always been over-accepted. In recent years, it has not only hit a record high, but also has the tendency of normalization. The data analysis from 2000 to 2010 shows that the excessive financial oversight in our country was not only because the market mechanism is not mature enough and the budget preparation is not scientific enough. The budget department intends to underestimate the budget revenue and the ineffective supervision is also an important reason for the overcapacity. We must improve the budget preparation system and improve the budget preparation system so as to change the situation that our budget in the successive years seriously overrides.