构建中的跨年度预算平衡机制:文献评述及讨论

发布时间：2018-10-08 18:57

【摘要】：当前,跨年度预算平衡机制的构建作为我国深化预算改革的新探索,相关法律法规和政府的决策文件对其进行了一些顶层设计,以此为基础的研究正在展开。为了进一步探讨该机制构建中的相关问题,本文首先对目前关于跨年度预算平衡机制的内涵、实施原因、实施期限等研究现状进行了梳理,在对相关研究的观点进行简要的评述的基础上,提出对于跨年度预算平衡机制的理解,包括该机制的内涵,所要解决的问题,跨年预算与年度预算、中期财政规划的关系等,并得出了跨年度预算平衡机制的构建是一项系统工程的结论,即除了涉及财政自身的制度与技术层面的构建与完善外,还涉及政府与市场、政府与立法机关、政府职能部门间等的权力利益的重构等深层次问题。因此,需要通过全面深化改革才能实现。
[Abstract]:At present, the construction of cross-annual budget balance mechanism is a new exploration to deepen the budget reform in our country, and some top-level designs have been carried out by relevant laws and regulations and government decision documents, and the research on this basis is being carried out. In order to further explore the relevant problems in the construction of the mechanism, this paper firstly reviews the current research status of the cross-annual budget balance mechanism, including its connotation, implementation reasons, implementation period, etc. On the basis of a brief review of the viewpoints of related studies, this paper puts forward the understanding of the inter-annual budget balance mechanism, including the connotation of the mechanism, the problems to be solved, the relationship between the cross-annual budget and the annual budget, the medium-term financial planning, etc. The conclusion is that the construction of the inter-annual budget balance mechanism is a systematic project, that is, besides the construction and perfection of the system and technology, the government and the market, the government and the legislature are also involved. The reconstruction of power interests between government departments and so on. Therefore, we need to deepen the reform in an all-round way to achieve.
【作者单位】：中央财经大学财政学院;
【基金】：国家社会科学基金重点项目“建设现代预算制度研究——基于制约和监督权力运行的视角”(14AZD022) 中央财经大学重大科研培育项目“国家治理能力提升下的政府施政行为规范研究”,项目负责人:李燕
【分类号】：F812.3

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