摘要
对外援助是当前大国战略竞争的主要战场。对外援助财政预算体现国家对外援助战略和政策,反映国家对外援助活动范围和方向,是发挥对外援助维护国家主权安全、支持国家总体外交、改善国际关系和发展环境、促进对外经济交流合作的制度基础和重要支柱。当前我国对外援助财政预算管理存在部际、央地统筹协调机制尚未建立,财政预算制定缺乏系统性和科学性的问题,而且支出规模过低、占GDP比重和国家总体财政预算支出比重过低严重制约了对外援助作为主要对外战略工具作用发挥和综合效应提升。借鉴国际对外援助财政预算管理先进经验,笔者认为我国对外援助财政预算管理改革重点应为适度扩大对外援助财政预算支出规模,合理调整对外援助财政预算支出结构,健全对外援助战略规划体系,制定对外援助中期财政规划,促进对外援助年度财政预算编制科学化、精细化,推进部际和央地对外援助财政预算管理标准化,实施对外援助项目全生命周期管理。
Foreign aid is the main battlefield of Strategic competition between China and the United States.Foreign aid budget reflects the national foreign aid strategy and policy,the scope and direction of the country's foreign aid activities,and it is the institutional basis and important pillar for foreign aid to safeguard national sovereignty and security,support the country's overall diplomacy,improve international relations and development environment,promote foreign economic exchanges and cooperation.At present,China's foreign aid budget is in a low expenditure scale,low proportion of GDP and national overall budget expenditure,the inter ministerial,central and local coordination mechanism has not been established.The lack of systematic and scientific budget formulation seriously restricts the strategic role of foreign aid and the promotion of comprehensive effect.Drawing lessons from the advanced experience of international foreign aid budget management,the focus of China's foreign aid budget management reform should appropriately expand the scale of foreign aid budget expenditure,reasonably adjust the structure of budget expenditure,improve the foreign aid strategic planning system,formulate the medium-term financial plan,promote the scientific and refined preparation of financial budgets,promote the standardization of financial budget management between ministries,central and local governments,implement the full life cycle management of projects.
出处
《中央财经大学学报》
CSSCI
北大核心
2021年第11期24-35,共12页
Journal of Central University of Finance & Economics
关键词
中美战略竞争
财政预算管理一体化
对外援助
国际发展合作
China-US strategic competition
Budget management integration
Foreign aid
International development cooperation