美国联邦政府中长期预算运行机制及对我国的启示

发布时间：2018-11-08 16:43

【摘要】：美国作为一个联邦制国家,联邦政府、州政府和地方政府每个财政年度均会独立编制本级财政预算报告,经过本级议会讨论通过后实行。在预算报告中,联邦政府每财年的预算报告中会对中期和长期预算内容进行详细分析。通过美国的发展经验可以看到,中长期预算有利于克服年度预算中的短视行为,有利于优化政府财政宏观调控职能。中国必须开始制定并实践中长期预算和财政中期计划,对于缓解中国的顺周期财政支出,实现逆周期调控具有重要的意义。
[Abstract]:As a federal state, the federal government, state government and local government each fiscal year will independently prepare their own budget report, after the level of parliamentary discussion and approval of the implementation. In the budget report, the federal government's budget for each fiscal year will be a detailed analysis of the medium and long-term budget content. Through the development experience of the United States, we can see that the medium and long term budget is beneficial to overcome the short-sighted behavior in the annual budget and to optimize the macro-control function of the government finance. China must start to draw up and implement the medium and long term budget and financial medium-term plan, which is of great significance to alleviate China's pro-cyclical fiscal expenditure and realize countercyclical regulation and control.
【作者单位】：北京大学经济学院;
【分类号】：F817.12

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