我国中期财政规划改革研究

发布时间：2018-06-24 15:27

本文选题：中期财政规划 + 年度预算　；参考：《河南财经政法大学》2017年硕士论文

【摘要】：从1955年开始实行真正预算制度开始,我国的预算管理一步一步的前行,随着预算管理制度不断深入的改革,截止到目前还有很多至今仍无法解决的问题。传统的年度预算有着固有的缺陷和不足,无法有效的解决现阶段出现的问题。大多数国家的实践表明,实行中期财政规划,对于增强支出约束力,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。本文对中期财政规划改革的研究按照首先提出理论基础,在此基础上对我国的预算改革做简要的回顾,指出中期财政规划在我国实施的历史必然性和现实必然性,最后在结合我国试点地区实施中期财政规划的不足以及借鉴国外的经验的基础上提出进一步完善我国中期财政规划的政策建议。本文的创新点可归纳为:首先对中期财政规划在中国实施情况进行了系统的梳理。采用历史回顾的方式,提出现阶段我国进行中期财政规划改革的历史及现实必要性。再者,本文从盘活存量资金的角度阐述中期财政规划的功能作用,进而提高了财政资金利用率。最后,本文结合我国具体国情和试点地区遇到的问题,借鉴先进国家的成功经验,提出完善中期财政规划的政策建议。
[Abstract]:Since 1955, the real budget system has been put into practice, and the budget management in our country has been moving forward step by step. With the deepening reform of the budget management system, there are still many problems that can not be solved up to now. The traditional annual budget has inherent defects and deficiencies, which can not effectively solve the current problems. The practice of most countries has shown that the implementation of medium-term fiscal planning is of great significance for enhancing the binding force of expenditure, standardizing the budget system, strengthening the main body of responsibility, and achieving cross-annual budget balance. It is also a deepening of the reform of the budget management system. The important measure of optimizing budget resource allocation and improving budget performance constraint. In this paper, according to the theoretical basis of the medium-term fiscal planning reform, the author makes a brief review of the budget reform in China, and points out the historical and realistic inevitability of the implementation of the medium-term fiscal planning in China. Finally, on the basis of the deficiency of implementing the medium-term fiscal plan in the pilot area of our country and drawing on the experience of foreign countries, the paper puts forward some policy suggestions to further perfect the medium-term fiscal planning of our country. The innovation of this paper can be summarized as follows: firstly, the implementation of medium-term financial planning in China is systematically combed. In this paper, the author puts forward the historical and realistic necessity of the interim fiscal planning reform in China. Furthermore, this paper expounds the function of the medium-term financial planning from the perspective of activating the stock funds, and then improves the utilization rate of the financial funds. Finally, this paper combines the specific national conditions of our country and the problems encountered in the pilot areas, and draws lessons from the successful experiences of the advanced countries, and puts forward some policy suggestions to perfect the medium-term fiscal planning.
【学位授予单位】：河南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812

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