摘要
现代预算制度呈现出从"控制取向"走向"绩效导向"、从合规控制转向公民参与、从年度预算拓展为中期财政规划等演化趋势。中国政府预算改革面临核心预算机构缺失、预算碎片化等现实约束。未来的中国现代预算制度建设,可从以下几个维度加以谋划:组建国家预算管理局,推进全口径预算管理;引入参与式预算管理,试行分部门预算审议与分部门票决;准确认识跨年度预算平衡机制,稳步推进中期财政规划;整合预算监督资源,加强财政问责,实现公共受托责任。
Modern budget system is presenting the following evolutionary trends： from ＂control -ori- ented＂ to ＂performance-oriented＂, from compliance control to citizen participation, from annual budget to medium-term fiscal programming. The budget reform of Chinese government is facing realis- tic constrains such as lack of core budgeting agency and fragmentization of budgeting. In the future, the construction of Chinese modern budget system could be planned on the following dimensions： es- tablishing the Office of Management and Budget, promoting full-covered budget management; intro- ducing participatory budget management, trying deliberation by department and voting by department; understanding annual budget balance mechanism dialectically, promoting medium-term fiscal programming steadily; integrating budget and achieving public accountability. monitoring resources, reinforcing fiscal accountability
出处
《中国人民大学学报》
CSSCI
北大核心
2014年第5期27-34,共8页
Journal of Renmin University of China
基金
国家社会科学基金重大项目"我国预算绩效指标框架与指标库建设研究"(12&ZD198)
国家社会科学基金一般项目"我国预算制度的演化与改进研究"(12BJY134)
关键词
现代预算制度
预算合约
中期财政规划
参与式预算
国家预算管理局
modern budget system
budget contract
medium-term fiscal programming
participatorybudgeting
The Office of Management and Budget
