基于中期预算框架视角下的青海省预算管理研究
发布时间：2018-08-22 15:10
【摘要】：中期预算是新时期一项重要的预算管理改革,是西方国家新型财政管理模式的组成部分,已成为许多国家,特别是OECD国家的通行做法。我国"十二五"规划实施以来,中央加大深化了财税体制改革力度,为中期预算改革提供了新的选择和机遇。本文从青海省中期预算管理的现状出发,分析了青海中期预算管理的难点,借鉴西方国家中期预算管理的制度设计,提出了丰富和完善青海省中期预算管理的政策建议。
[Abstract]:Medium-term budget is an important reform of budget management in the new period. It is a part of the new financial management model in western countries. It has become a common practice in many countries, especially in OECD countries. Since the implementation of the 12th Five-Year Plan, the central government has intensified the reform of the fiscal and taxation system, which provides a new choice and opportunity for the medium-term budget reform. Starting from the present situation of Qinghai Province's medium-term budget management, this paper analyzes the difficulties of Qinghai's medium-term budget management, draws lessons from the system design of western countries' medium-term budget management, and puts forward some policy suggestions for enriching and perfecting Qinghai's medium-term budget management.
【作者单位】： 中国人民银行西宁中心支行;
【分类号】：F812.3
，
本文编号：2197483
[Abstract]:Medium-term budget is an important reform of budget management in the new period. It is a part of the new financial management model in western countries. It has become a common practice in many countries, especially in OECD countries. Since the implementation of the 12th Five-Year Plan, the central government has intensified the reform of the fiscal and taxation system, which provides a new choice and opportunity for the medium-term budget reform. Starting from the present situation of Qinghai Province's medium-term budget management, this paper analyzes the difficulties of Qinghai's medium-term budget management, draws lessons from the system design of western countries' medium-term budget management, and puts forward some policy suggestions for enriching and perfecting Qinghai's medium-term budget management.
【作者单位】： 中国人民银行西宁中心支行;
【分类号】：F812.3
，
本文编号：2197483
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