提高跨年度预算平衡机制与中期财政规划管理协同性研究

发布时间：2018-11-03 20:54

【摘要】：把财政预算管理从年度平衡延展到具有前瞻性的动态中期平衡,需要跨年度预算平衡机制和中期财政规划管理间相互协调、相互补充、相互制衡的机制。当前,跨年度预算平衡机制和中期财政规划管理,二者之间还处于相互调试的协调阶段,存在以下六个方面的突出问题:中长期财政规划对年度预算的前瞻性指导还较薄弱;财政支出结构仍然僵化;对超收收入的中长期动态平衡预算管理依然有限;预算平衡政策与逆经济周期调整的财政政策有冲突;三年滚动财政规划缺乏法律约束性;缺乏有效约束三年滚动财政规划的绩效评价体系。针对以上突出问题,应深化统筹年度预算平衡与跨年度预算平衡;提高三年财政收支预测的准确性;提升财政支出结构的灵活性;进一步完善和扩大预算稳定调节基金;保持政府决策方式与跨年度预算平衡机制的一致性;强化中期财政规划的约束性;建立三年滚动财政规划的绩效问责制度。
[Abstract]:To extend the fiscal budget management from the annual balance to the forward-looking dynamic medium-term balance, it is necessary to coordinate, complement and balance each other between the inter-annual budget balance mechanism and the medium-term financial planning management. At present, the inter-annual budget balance mechanism and the medium-term financial planning management are still in the coordination stage of debugging each other, and there are six outstanding problems in the following six aspects: the forward-looking guidance of the medium- and long-term financial planning to the annual budget is still weak; The structure of fiscal expenditure is still rigid; the medium- and long-term dynamic balance budget management of excess revenue is still limited; the budget balance policy is in conflict with the fiscal policy which is adjusted against the economic cycle; the rolling fiscal planning of three years lacks of legal binding; There is a lack of effective performance evaluation system for three-year rolling financial planning. In view of the above outstanding problems, we should deepen the balance of the annual budget and the inter-annual budget, improve the accuracy of the forecast of fiscal revenue and expenditure for three years, enhance the flexibility of the financial expenditure structure, further improve and expand the budget stabilization and adjustment fund; To maintain the consistency of government decision-making and cross-annual budget balance mechanism; to strengthen the binding nature of medium-term fiscal planning; to establish a three-year rolling fiscal planning performance accountability system.
【作者单位】：云南财经大学财政与公共管理学院;
【分类号】：F812.3

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