实施跨年度预算平衡机制的思考

发布时间：2018-06-15 09:25

本文选题：年度预算 + 财税体制改革　；参考：《中国财政》2015年02期

【摘要】：正在新一轮财税体制改革中,改进年度预算控制方式是规范预算管理的一大着力点。十八届三中全会提出,审核预算的重点由平衡状态、赤字规模向支出预算和政策拓展,建立跨年度预算平衡机制等等。这一深化预算制度改革的顶层设计在中央政治局会议审议通过的《深化财税体制改革总体方案》中给出了更加清晰的描述,并在新通过的预算法修正案以及国务院《关于深化预算管理制度改革的决定》(下称决定)中得到了充分的体现。它将涉及从理论到实践、从理念到制度安排的综合变革,因此,必须结合相关法律法规进行深入理解。为什么改进年度预算控制方式?改革的主要目的是为了解决原预算审批以预算收支平衡为核心所带来的预算"顺周期"调节以及不规范的收支乱象。在现实财政收支矛盾的处理中,面对大量的支出需求,收入不足永远是主
[Abstract]:In the new round of fiscal and taxation system reform, improving the way of annual budget control is a major focus of standardizing budget management. The third Plenary session of the 18th CPC Central Committee proposed that the emphasis of the budget examination and examination should be shifted from balance state, deficit scale to expenditure budget and policy, and the establishment of a cross-annual budget balance mechanism, and so on. This top-level design for deepening the reform of the budget system gave a clearer description in the "General Plan for deepening the Reform of the Fiscal and tax system", which was deliberated and adopted by the political Bureau of the Central Committee of the people's Republic of China. It has been fully reflected in the newly adopted amendment to the Budget Law and the decision of the State Council on deepening the Reform of the Budget Management system (hereinafter referred to as the decision). It will involve the comprehensive transformation from theory to practice, from idea to system arrangement, therefore, we must combine relevant laws and regulations to carry on the thorough understanding. Why improve Annual Budget Control? The main purpose of the reform is to solve the budget "pro-cycle" adjustment and irregular income and expenditure disorder brought about by the original budget examination and approval and the budget balance as the core. In the process of dealing with the contradiction of fiscal revenue and expenditure, in the face of a large amount of expenditure demand, the lack of income will always be the main factor.
【作者单位】：中央财经大学财政学院;
【分类号】：F812.3;D922.21

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