中期预算制度的国际经验及其启示

发布时间：2018-05-19 16:07

本文选题：中期预算 + 预算编制　；参考：《财政科学》2016年05期

【摘要】：本文选取美国、德国、英国、法国、澳大利亚、日本和巴西等七个样本国家的中期预算实施情况进行全面、系统的归纳和总结。理论层面,通过界定中期预算的概念与内涵、比较中期预算与年度预算的差异,提出并认识中期预算的基本框架;实践层面,通过对各国引入中期预算的背景、原因、编制技术、编制内容、制度成效、中央与地方的差异等具体问题,进行深层次的比较、研究和分析,进而为推动我国中期财政规划的实施提出五个方面的借鉴及启示:(1)世界各国的中期预算仍处在不断探索和完善的过程之中;(2)中期预算的重要制度基础是清晰的政府间财政关系;(3)中期预算在宏观经济调节方面发挥出越来越大的作用;(4)地方政府中期预算在综合平衡的基础上更加重视资本预算;(5)中期预算主要是政府部门实现自我约束的财政工具。
[Abstract]:This paper selects seven sample countries, such as the United States, Germany, Britain, France, Australia, Japan and Brazil, to conduct a comprehensive, systematic summary of the implementation of the medium-term budget. At the theoretical level, by defining the concept and connotation of the medium-term budget, comparing the difference between the medium-term budget and the annual budget, the paper puts forward and understands the basic framework of the medium-term budget. To carry out in-depth comparison, research and analysis on specific issues such as compilation techniques, compilation of contents, system effectiveness, differences between central and local authorities, and so on. Thus, five aspects of reference and enlightenment are put forward to promote the implementation of China's medium-term fiscal planning. (1) the medium-term budgets of all countries in the world are still in the process of continuous exploration and perfection) the important institutional basis of the medium-term budget is clear politics. (3) Medium-Term Budget plays an increasingly important role in Macroeconomic Adjustment; Local Government Medium-term Budget pays more attention to Capital Budget on the basis of Comprehensive balance) Medium-term Budget is mainly realized by government departments A self-regulatory financial instrument.
【作者单位】：中国财政科学研究院外国财政研究中心;
【分类号】：F811.3

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