【摘要】 德国的经济协调储备金制度由其《经济稳定与增长促进法》集中加以规定,这种储备金制度是克服经济衰退、实现宏观经济调控目标的有效工具,对德国的宏观调控实践及经济的发展发挥了巨大的作用。目前,我国还没有建立起像德国那样能为克服经济衰退随时提供宏观调控资金的“储备金”制度,而在通过财政收入、发行国债和贷款等方式提供资金存在现实困难的情况下,建立经济调节储备金制度非常必要。我国储备金制度的建构可以结合本国的国情并借鉴德国的一些做法,同时应该使之成为一项法律制度。更多还原

【Abstract】 Germanic Economy Coordination Reserve System is focally stipulated in the Economic Stability and Growth Act.The reserve system is an efficient tool to overcome economic depression and realize the macroeconomic regulation aims,which is very helpful to Germanic macroeconomic regulation and economy development.Until now,China does not have a reserve system alike.It is essential to establish a reserve system when habilitating for the macroeconomic regulation is difficult to achieve by finance revenue,national debt and loan.By adopting the experience of Germanic system,and considering the existing situation,the reserve system of China shall be established as a legal system.更多还原