如何进一步深化财政改革?建立什么样的财政模式?这是目前我国财政界正在努力探索的重要问题。本文试图从建立复式预算的角度,提出在国家预算下增设发展基金预算,并相应在财政部门成立管理国家发展基金预算的职能机构的设想。一、建立发展基金预算的必要性首先,我国正面临着到本世纪来实现工农业总产值翻两番的艰巨任务。完成这一任务必须以大量建设资金为前提和保证。在国家财政还很困难的情况下,国家不仅要以无偿形式筹集资金,而且还要采取信用方式向国内和国外筹措各种借款。为了保证有可靠的还款来源,必须将借款用于盈利性经济事业的建设,而不能用于非盈利性事业或消费。但 How to further deepen fiscal reform? What kind of fiscal model is established? This is an important issue currently being explored by the financial circles in our country. This article tries to propose from the perspective of establishing a double budget that the budget of the Development Fund should be added under the state budget and accordingly set up a functional organization that manages the budget of the State Development Fund in the financial sector. I. The Necessity of Establishing a Budget for Development Fund Firstly, our country is facing the arduous task of quadrupling the gross industrial and agricultural output by this century. To complete this task must be a large number of construction funds as a prerequisite and guarantee. In the still-difficult state finance, the state not only needs to raise funds in a non-reimbursable form but also borrows both domestic and foreign loans in a creditworthy manner. In order to ensure a reliable source of repayment, borrowings must be used for the construction of a profitable economic undertaking and not for non-profit businesses or consumption. but