构建我国现代预算制度的约束与路径选择

发布时间：2018-05-30 16:45

本文选题：现代预算制度 + 全面预算　；参考：《经济纵横》2015年03期

【摘要】：现代预算制度具有全面性、规范性、绩效性、可持续性、公开透明性和法律性等基本特征。从当前我国的预算环境和制度约束看,我国现代预算制度的优化应遵循以下路径:以全口径预算为突破口,助推人大授权的全面性,实现全面预算;严格规范预算程序,提升政府预算质量,深入推进规范预算;坚持绩效理念,以预算绩效管理为契机,合理构建绩效预算框架;引入中长期预算控制方式,健全预算管理体制,强化预算可持续性;以预算公开与公众参与为导向,逐步细化预算,加快实现透明预算;以新《预算法》的落实为起点,提升预算立法层次,优化预算法律环境。
[Abstract]:The modern budget system is characterized by comprehensiveness, standardization, performance, sustainability, transparency and law. From the point of view of the current budgetary environment and institutional constraints of our country, the optimization of our modern budget system should follow the following paths: taking full-caliber budget as a breakthrough, promoting the comprehensiveness of the NPC mandate and realizing a comprehensive budget; strictly standardizing the budget procedures; Improve the quality of government budget, further promote the standardized budget; adhere to the concept of performance, take budget performance management as an opportunity to build a reasonable performance budget framework; introduce medium- and long-term budget control, improve the budget management system, strengthen budget sustainability; Guided by the budget openness and public participation, the budget should be refined step by step to realize transparent budget, and the implementation of the new Budget Law should be taken as the starting point to raise the level of budget legislation and optimize the budgetary legal environment.
【作者单位】：南京大学经济学院;安徽财经大学财政与公共管理学院;
【基金】：2014年国家社科基金重大招标项目“我国经济增长潜力和动力研究”(编号:14ZDA023) 2014年安徽社科规划项目“中央与地方政府间事权和支出责任相适应的制度研究”(编号:AHSKY2014D42)的成果
【分类号】：F812.3;D922.21

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