中期支出框架改革的国际经验与借鉴
发布时间：2019-03-22 15:10
【摘要】：OECD国家在引入中期支出框架时都遵循着一些共同准则,如准确的经济与财政预测、严格的支出限额、自上而下的预算程序以及严格的政治、管理、经济和技术要求。为实现建立现代财政制度的目标,中国应借鉴国际经验,在引入中期支出框架时采取渐进模式,同时建立完善的社会经济统计信息系统和预测体系,尝试自上而下的预算编制流程,建立年度预算与中期预算框架间的衔接机制,优化预算组织支撑体系,鼓励预算过程中的外部参与。
[Abstract]:OECD countries follow a number of common guidelines when introducing medium-term spending frameworks, such as accurate economic and fiscal forecasts, strict spending limits, top-down budgetary procedures, and strict political, regulatory, economic and technical requirements. In order to achieve the goal of establishing a modern financial system, China should draw lessons from international experience, adopt a gradual model when introducing a medium-term expenditure framework, and at the same time establish a sound socio-economic statistical information system and forecasting system. Try the top-down budgeting process, establish the linkage mechanism between the annual budget and the medium-term budget framework, optimize the budget organization support system, and encourage external participation in the budget process.
【作者单位】： 湖北省行政学院报刊部;华中师范大学公共管理学院;
【基金】：湖北省社会科学基金项目“交易费用、预算国家与中国预算管理体制改革研究——以文化部门预算管理体制改革为例”(项目编号:2015024) 华中师范大学中央高校基本科研业务费项目“基于新型城镇化发展战略需求的财政管理体制改革研究”(项目编号:CCNU16Z02007)
【分类号】：F812.3
，
本文编号：2445697
[Abstract]:OECD countries follow a number of common guidelines when introducing medium-term spending frameworks, such as accurate economic and fiscal forecasts, strict spending limits, top-down budgetary procedures, and strict political, regulatory, economic and technical requirements. In order to achieve the goal of establishing a modern financial system, China should draw lessons from international experience, adopt a gradual model when introducing a medium-term expenditure framework, and at the same time establish a sound socio-economic statistical information system and forecasting system. Try the top-down budgeting process, establish the linkage mechanism between the annual budget and the medium-term budget framework, optimize the budget organization support system, and encourage external participation in the budget process.
【作者单位】： 湖北省行政学院报刊部;华中师范大学公共管理学院;
【基金】：湖北省社会科学基金项目“交易费用、预算国家与中国预算管理体制改革研究——以文化部门预算管理体制改革为例”(项目编号:2015024) 华中师范大学中央高校基本科研业务费项目“基于新型城镇化发展战略需求的财政管理体制改革研究”(项目编号:CCNU16Z02007)
【分类号】：F812.3
，
本文编号：2445697
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