我国中期滚动预算制度设计研究

发布时间：2018-06-13 12:54

本文选题：中期滚动预算 + 政府预算改革　；参考：《财政部财政科学研究所》2014年硕士论文

【摘要】：财政是国家治理的基础和重要支柱,预算管理制度的变革是我国财政体制改革的重要内容。在维护财政纪律,优化财政资源配置和提高预算执行绩效方面,传统的年度预算有着固有的缺陷和不足,实行中期滚动预算管理,在体制上和技术上进行必要的变革,对于规范预算制度、强化责任主体、实现跨年度预算平衡有着重要意义,也是深化预算管理体制改革,优化预算资源配置,提高预算绩效约束的重要举措。本文在对比分析国外先进国家中期滚动预算管理经验的基础上,结合我国省级具体试点状况,对我国的中期滚动预算管理体制变革提供部分可资参考的经验和教训。本文分为六个部分。第一部分为导论,主要介绍了文章的研究背景、研究方法和意义,同时总结了国内外有关中期滚动预算研究的结论和成果。第二部分是理论分析,阐释了中期滚动预算的基本理论含义和理论特点,分析了我国现阶段部门预算管理体制的现状,通过与年度预算的对比,说明了中期滚动预算管理的优势。第三部分介绍了我国推行中期滚动预算管理的实践意义,既能提高预算管理技术,又能改善预算管理体制。第四部分主要是国内外的实践经验分析。首先对国外业已有效推行中期滚动预算管理的国家,如美国、英国、德国、俄罗斯等的实践状况进行了总结,提出了可供我国借鉴的经验；另外总结了我国河北省的试点经验和教训。第五部分对我国中期滚动预算进行了体制设计,涉及到预算周期的确定,预算结构框架,以及预算改革的具体路径选择,提出了现阶段我国推行中期滚动预算管理制度的主要变革内容。第六部分,分析了我国推行中期滚动预算管理面临的困境和挑战,针对于此,提出了相应的改革措施和建议。 “行百里者半九十”!对于中国预算管理体制,尤其是财政管理体制的改革来说,道阻且长,真正的考验刚刚到来。
[Abstract]:Finance is the foundation and important pillar of national governance, and the reform of budget management system is the important content of our country's financial system reform. In terms of maintaining fiscal discipline, optimizing the allocation of financial resources and improving the performance of budget implementation, the traditional annual budget has inherent shortcomings and deficiencies, and the implementation of the medium-term rolling budget management has made the necessary institutional and technical changes. It is of great significance to standardize the budget system, strengthen the responsible subject and realize the inter-annual budget balance. It is also an important measure to deepen the reform of the budget management system, optimize the allocation of budget resources, and improve the budget performance constraints. On the basis of comparing and analyzing the experiences of foreign advanced countries in the management of rolling budget in the medium term, combined with the situation of provincial pilot projects in China, this paper provides some useful experiences and lessons for the reform of the system of rolling budget management in our country. This paper is divided into six parts. The first part is an introduction, mainly introduces the research background, research methods and significance of the article, and summarizes the conclusions and results of the medium-term rolling budget research at home and abroad. The second part is the theoretical analysis, explains the basic theoretical meaning and theoretical characteristics of the medium-term rolling budget, analyzes the current situation of the department budget management system in China, and compares with the annual budget. The advantages of rolling budget management in the medium term are explained. The third part introduces the practical significance of implementing rolling budget management in our country, which can not only improve the technology of budget management, but also improve the budget management system. The fourth part mainly is the domestic and foreign practice experience analysis. First of all, the paper summarizes the practical situation of countries such as the United States, Britain, Germany, Russia and so on, which have effectively implemented the rolling budget management in the medium term, and puts forward the experience that can be used for reference by our country. In addition, the experience and lessons of Hebei Province are summarized. The fifth part has carried on the system design to our country medium term rolling budget, related to the budget cycle determination, the budget structure frame, as well as the specific path choice of the budget reform, This paper puts forward the main reform contents of the medium-term rolling budget management system in our country. The sixth part analyzes the difficulties and challenges of implementing rolling budget management in our country, and puts forward corresponding reform measures and suggestions. "half a hundred miles"! For the reform of China's budget management system, especially the financial management system, the road is long and the real test has just come.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3

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