财政绩效观:去工具化、跨周期与嵌入式改革

发布时间：2018-02-01 18:57

本文关键词： 预算周期预算管理模式《预算法》财政绩效现代财政收支平衡绩效体系财政改革绩效目标工具化 　出处：《地方财政研究》2015年06期 　论文类型：期刊论文

【摘要】：正十八大以来我国开始实施致力于构建现代财政制度的全方位财政改革。在预算管理、税制、事权和支出责任三大主线背后,还包含着诸多结构性的配套式的改革举措,财政绩效体系建设就是其中之一。已经颁布实施的新《预算法》六次提及"绩效",内容涵盖了预算原则、编制、执行、审查及决算审查等。特别是将旧《预算法》第三条"各级预算应当做到收支平衡"调整为新《预算法》第十二条"各级预算应当遵循统筹兼顾、勤俭节约、量力而行、讲求绩效和收支平衡的原则。"统率性地表明了预算安排的总纲,回答了"政府如
[Abstract]:Since the 18 National Congress, China has begun to implement the omni-directional financial reform committed to the construction of modern financial system. Behind the three main lines of budget management, tax system, power and expenditure responsibility. Financial performance system construction is one of them. The new Budget Law has been promulgated and implemented six times to mention "performance", covering the budget principles, compilation. Implementation, examination and examination of final accounts. In particular, the adjustment of Article 3 of the old Budget Law, "Budget at all levels shall achieve balance of income and expenditure" to 12th items of the new "Budget Law", at all levels shall be carried out in accordance with the overall plan. Frugality, acting within your means, and the principles of performance and balance of payments.
【分类号】：F812.2;D922.21
【正文快照】： !!十八大以来我国开始实施致力于构建现代财政制度的全方位财政改革。在预算管理、税制、事权和支!!出责任三大主线背后,还包含着诸多结构性的配套式的改革举措,财政绩效体系建设就是其中之一。已经!颁布实施的新《预算法》六次提及“绩效”,内容涵盖了预算原则、编制、执行、

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