构建中期预算与年度预算联动机制的思考

发布时间：2018-01-30 02:16

本文关键词： 中期预算年度预算嵌入型约束型联动型　出处：《中央财经大学学报》2017年04期 　论文类型：期刊论文

【摘要】：我国从2015年开始全面实行中期财政规划与三年滚动投资计划,为未来实施真正意义上的中期预算进行前期探索。然而,目前实行的中期财政规划与三年滚动投资计划,由于都没有得到立法机关的具体授权,实际上只是由财政部与国家发展改革委领衔编制的"专项规划"。国内外学术界对中期预算与年度预算之间的关系尚存争议,加之部门间权力边界的模糊,必然导致中期财政规划与三年滚动投资计划规划在编制与执行过程中面临严重障碍。只有明确中期预算与各种专项规划之间的衔接关系,才能为中期财政规划与三年滚动投资计划过渡到中期预算创造基础条件。只有在理论研究、法律框架以及体制机制理顺以后,构建起中期预算与年度预算联动机制,使中期预算对年度预算具有必要的约束力,才能实现整个预算管理体制改革的目标任务。
[Abstract]:Since 2015, our country has fully implemented the medium-term financial plan and the three-year rolling investment plan, which is an early exploration for the implementation of the real medium-term budget in the future. Neither the medium-term fiscal plan nor the three-year rolling investment plan currently in place was specifically mandated by the legislature. In fact, it is only a "special plan" prepared by the Ministry of Finance and the National Development and Reform Commission. The relationship between the medium-term budget and the annual budget is still controversial at home and abroad, as well as the blurring of the power boundary between the departments. It is inevitable that the medium-term financial planning and the three-year rolling investment plan will face serious obstacles in the process of formulation and implementation. Only the link between the medium-term budget and various special plans can be clearly defined. Only after theoretical research, legal framework and institutional mechanism can we create the basic conditions for the transition of medium-term fiscal planning and three-year rolling investment plan to medium-term budget. In order to realize the target task of the reform of the whole budget management system, a linkage mechanism between the interim budget and the annual budget is constructed to make the interim budget binding on the annual budget.
【作者单位】：贵州财经大学经济学院;
【基金】：国家自然科学基金委员会科学部主任基金项目“政府中期支出框架体系研究”(项目编号:71350020) 2016年度贵州财经大学引进人才科研项目“中期预算与年度预算联动机制研究”
【分类号】：F812.3
【正文快照】： 一、引言中期预算作为一种现代预算管理方式,自从其被提出并在全球众多国家实施以来,对推进国家治理现代化发挥着越来越重要的影响。中期预算不仅受到各国政府的高度重视,而且也一直引起学术界的密切关注。我国在推进国家治理能力和治理体系现代化进程中,开始关注和研究中期预

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