【 摘要 】“一女二嫁”，是我国在20世纪50年代对财政在预算安排时动用上年结余，从而形成财政支出和银行信贷对财政结余一钱两用的一种形象说法。“一女”不能“二嫁”，财政工作中“一女二嫁”问题的出现及其解决，深化了人们在理论和实践中处理好财政与其他经济工作的关系，也推动了综合平衡理论的产生发展。计划经济时期，我国财政是在综合平衡的理论和经济管理框架下，主要通过财政、信贷、物资、出口等方面做到综合平衡的。这种宏观调控的办法在计划经济时期发挥了重要作用。在我国当前的宏观经济调控中综合平衡理论仍然具有很好的指导意义。

【 关键词 】一女二嫁 综合平衡理论 宏观经济调控

Abstract： “Polyandry”is a figurative way to describe the phenomenon that in 1950s the central government in China use the fiscal surplus from the previous years to make the budget and the surplus was simultaneously being used by both the public finance expenditure and the bank credit.However,“One woman”cannot“marry twice”.This problem in fiscal work and the solution of it not only help people properly handle the relationship between financial work and the work in other economic fields,but also promote the development of overall balance theory.During the period of planned economy,our public finance achieved overall balance mainly through finance,credit,goods and materials,exportation,etc.under the overall balance theory and the framework of economic and management.This regulation of macro-economic played an important role in the period of planned economy,and it continues to serve as a useful guideline under the theory of regulation of macro-economy.

Key words： polyandry,the theory of overall balance,regulation of macro-economy LXe9mO9baMXMqWMlZsRjEoDjuRk3TNm0FCP3xYYoUXMiB/Bavh7SXSznLDxNvAMf