财政支出市场化及其预算规制研究

发布时间：2018-06-15 00:53

本文选题：财政支出市场化 + 预算规制　；参考：《地方财政研究》2017年04期

【摘要】：财政支出市场化是利用市场机制实现政府的财政支出责任的过程,其典型方式包括资本化运作、服务购买、投资合作、财政激励与消费者补贴。相对于传统的在政府内部完成资金配给与流动过程的财政支出方式而言,财政支出的市场化呈现出多方承担成本、不完全契约连结、参与者策略行动与开放环境下运作的特点,在预算规制方面面临成本核算的信息基础不准确、中长期财政规划的时间维度缺失、支出规模控制的目标指向无法实现、预算控制的边界范围不明确、支出运作的透明度不高等现实难题。有必要借鉴国外财政支出市场化运作中的预算规制经验,促进我国财政市场化支出政策过程与预算过程的结合,并完善其预算运行机制、风险防范机制,增强支出的透明度。
[Abstract]:The marketization of financial expenditure is the process of making use of market mechanism to realize the government's responsibility of fiscal expenditure. Its typical ways include capitalization operation, service purchase, investment cooperation, financial incentive and consumer subsidy. Compared with the traditional way of financial expenditure, which completes the process of capital rationing and flowing within the government, the marketization of fiscal expenditure presents the characteristics of multi-bearing cost, incomplete contract connection, participants' strategic action and operation in open environment. In the aspect of budget regulation, the information base of cost accounting is not accurate, the time dimension of medium and long term financial planning is missing, the target of expenditure scale control cannot be realized, and the boundary range of budget control is not clear. The transparency of the operation of expenditure is not high, such as practical difficulties. It is necessary to draw lessons from the experience of budget regulation in the market-oriented operation of foreign fiscal expenditure, to promote the combination of the process of financial market-oriented expenditure policy and budget process in China, and to perfect its budget operation mechanism and risk prevention mechanism, and to enhance the transparency of expenditure.
【作者单位】：西南政法大学;
【基金】：司法部国家法治与法学理论研究课题(13SFB2041) 重庆市社会科学规划项目(2014YBFX104) 西南政法大学两江学者团队课题成果
【分类号】：F812.45

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