从政府治理看中期财政规划——基于河北省的经验与教训

发布时间：2018-03-30 12:03

本文选题：政府治理　切入点：中期财政规划　出处：《学术研究》2015年12期

【摘要】：全面推进中期财政规划是预算管理体制改革的重要内容。河北省在2008—2013年期间试点编制三年滚动预算,经过连续5年的实践探索,积累了不少值得总结的经验教训。我们对此做了实地调研发现,河北当时试点受阻的原因,主要是三年滚动预算与经济社会发展规划、各专项规划以及年度预算难以衔接,导致三年滚动预算编制质量不高,前瞻性不够、约束性不强。其深层次原因在于,政府治理以年度为基准,注重短期,使中期预算"空心化"。建议明确中期财政规划的治理功能,提升其法律地位以约束政府中期行为,以增强政府行为的可预期性;坚持激励相容原则,明确各相关主体责任,以形成治理合力;将风险分析、风险权衡注入中期财政规划之中,以强化财政的可持续性。
[Abstract]:It is an important part of the reform of the budget management system to comprehensively promote the medium-term fiscal planning. Hebei Province has worked out a three-year rolling budget on a pilot basis during the period of 2008-2013. After five consecutive years of practical exploration, We have accumulated a lot of experience and lessons worth summing up. We have done field research and found that the reasons for the hindrance of the pilot projects in Hebei at that time were mainly that the three-year rolling budget and the economic and social development plan, the various special plans and the annual budgets were difficult to link up. This led to the poor quality, foresight and binding nature of the three-year rolling budget. The deep reason for this is that government governance is based on the annual basis and focuses on the short term. It is suggested that the governing function of the medium-term fiscal planning be clarified, its legal status should be enhanced to restrain the government's medium-term behavior, and the predictability of the government's behavior should be enhanced, and the principle of incentive compatibility should be adhered to, and the responsibilities of all relevant subjects should be clarified. In order to form the governance force, risk analysis and risk tradeoff are injected into the medium-term fiscal planning in order to strengthen the fiscal sustainability.
【作者单位】：财政部财政科学研究所;财政部财政科学研究所教科文研究中心;
【分类号】：F812.3

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