财政可持续视野下预算控制机制的失效与应对

发布时间：2018-03-30 07:58

  本文选题：财政可持续　切入点：预算法　出处：《法商研究》2017年03期

【摘要】：伴随着资源稀缺性与支出扩张之间矛盾的不断加剧,如何维系财政可持续发展成为各国普遍关注的话题。预算是控制资源分配的基本途径,对调节财政收支水平、实现财政可持续目标具有重要意义。但是在现有预算法框架下,预算控制机制失效,预算运行过程面临支出刚性增长、债务风险累积、绩效约束滞后等诸多挑战,无法适应财政可持续的发展要求。预算法应当建立与总额控制相契合的预算程序,将风险控制引入政府债预算管理过程,强化绩效与预算整合的绩效控制,实现财政可持续目标。
[Abstract]:With the increasing contradiction between the scarcity of resources and the expansion of expenditure, how to maintain the sustainable development of finance has become a topic of universal concern. Budget is the basic way to control the allocation of resources and regulate the level of fiscal revenue and expenditure. However, under the framework of the existing budget law, the budget control mechanism fails, the budget operation process faces many challenges, such as the rigid growth of expenditure, the accumulation of debt risk, the lag of performance constraints, and so on. The budget law should establish a budget procedure that is consistent with the total amount control, introduce the risk control into the government debt budget management process, and strengthen the performance control of the performance and budget integration. Achieving fiscal sustainability.
【作者单位】： 西南政法大学经济法学院;
【基金】：重庆市社会科学规划项目(2014YBFX104) 重庆市教委教育科学规划“十二五”项目(2012-GX-098)
【分类号】：D922.21
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本文编号：1685020