我国政府预算制度的历史演进与改革模式研究（1949-2013）
发布时间：2018-11-11 14:36
【摘要】：党的十八届三中全会指出,财政是国家治理的基础和重要支柱,要完善立法,建立现代财政制度,要改进预算管理制度,实施全面规范、公开透明的预算制度。现代市场经济中,政府预算制度是现代财政制度的核心,它在一国的政治经济中居于重要地位,集中体现了一国政府在社会、经济、政治等各个领域的公共政策；是政府依法进行筹资、分配和管理财政资金以及进行宏观调控的重要工具,是规范、约束和监督政府行为的一种根本方法。新中国成立伊始,我国在吸收马克思主义经典作家政府预算思想和民主革命时期革命根据地预算经验基础上,初步建立起了自己的政府预算制度,当时称为“国家预算”。之后,随着我国国民经济的恢复、计划经济体制的建立、转轨以及市场经济体制的建立、完善,我国政府预算制度先后经历了国民经济恢复时期、计划经济时期、经济体制转轨和建立社会主义市场经济体制时期、公共财政基本框架的建立四个时期60余年的历史演进,形成了与各时期相应的预算内容与特点,积累了比较丰富的经验,初步建立起了与我国社会主义市场经济体制和公共财政体制基本相适应的政府预算制度。 历史是最好的教科书,未来是建立在历史和现实的基础上。本文试图在借鉴已有研究成果基础上,在现行政治制度和行政体制框架下,从历史和现实两个维度对我国的政府财政预算制度展开分析。一方面,从历史发展角度考察我国政府预算制度的变迁过程,揭示我国政府预算制度的历史演变规律、特征与经验教训,为我国政府预算制度改革提供历史借鉴；另一方面,在借鉴西方发达国家政府预算成功经验的基础上,分析当前我国中央与地方政府预算改革的绩效、难点与局限,提出今后我国政府预算改革的基本思路、对策建议和未来政府预算的目标模式。我国政府预算改革近期目标主要不是强化预算绩效问题,而是要强化和实现预算在行政层面的全面控制,中长期目标主要是要实现预算在立法层面的全面控制,未来政府预算模式是通过构建“五级政府、三级预算”的中间过渡型预算模式改革,在此基础上最终形成具有中国特色的“三级政府三级预算”的分级分权预算体制和以基金制为特征的完善的政府复式预算体系,走向预算国家。
[Abstract]:The third Plenary session of the 18th CPC Central Committee pointed out that finance is the foundation and important pillar of national governance, and it is necessary to perfect legislation, establish a modern financial system, improve the budget management system, implement a comprehensive and standardized budget system, and open and transparent budget system. In the modern market economy, the government budget system is the core of the modern financial system, which occupies an important position in the political economy of a country, and embodies the public policy of a country's government in the social, economic, political and other fields. It is an important tool for the government to raise funds, allocate and manage the financial funds and carry out macro-control according to law. It is a fundamental method to regulate, restrain and supervise the government's behavior. At the beginning of the founding of the people's Republic of China, on the basis of absorbing the government budget thought of the classical Marxist writers and the budgetary experience of the revolutionary base areas in the period of the democratic revolution, our country initially established its own government budget system, which was then called "the state budget". After that, with the recovery of our national economy, the establishment of the planned economic system, the transition and the establishment and perfection of the market economic system, the government budget system of our country has experienced the period of national economic recovery and the period of planned economy. In the period of transition of economic system and establishment of socialist market economy system, the historical evolution of the four basic frameworks of public finance in more than 60 years has formed the corresponding budget contents and characteristics of each period, and accumulated rich experience. The government budget system, which is basically adapted to our socialist market economy and public finance system, has been established preliminarily. History is the best textbook, and the future is based on history and reality. Based on the existing research results, this paper tries to analyze the government budget system of our country from the perspectives of history and reality under the framework of current political system and administrative system. On the one hand, from the perspective of historical development, this paper examines the changing process of our government budget system, reveals the historical evolution law, characteristics and lessons of our government budget system, and provides historical reference for the reform of our government budget system. On the other hand, on the basis of drawing lessons from the successful experience of western developed countries, this paper analyzes the achievements, difficulties and limitations of the current central and local government budget reform, and puts forward the basic ideas of the future government budget reform in China. Countermeasures and suggestions and the target model of future government budget. The short term goal of our government's budget reform is not to strengthen the budget performance, but to strengthen and realize the overall control of the budget at the administrative level, and the medium and long term goal is mainly to realize the overall control of the budget at the legislative level. In the future, the government budget model will be reformed through the establishment of an intermediate transitional budget model of "five levels of government and three levels of budget." On this basis, the hierarchical decentralized budget system with Chinese characteristics of "three levels of government and three levels of budget" and the perfect system of government dual budget with the characteristics of fund system are formed.
【学位授予单位】：福建师范大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.9
本文编号：2325139
[Abstract]:The third Plenary session of the 18th CPC Central Committee pointed out that finance is the foundation and important pillar of national governance, and it is necessary to perfect legislation, establish a modern financial system, improve the budget management system, implement a comprehensive and standardized budget system, and open and transparent budget system. In the modern market economy, the government budget system is the core of the modern financial system, which occupies an important position in the political economy of a country, and embodies the public policy of a country's government in the social, economic, political and other fields. It is an important tool for the government to raise funds, allocate and manage the financial funds and carry out macro-control according to law. It is a fundamental method to regulate, restrain and supervise the government's behavior. At the beginning of the founding of the people's Republic of China, on the basis of absorbing the government budget thought of the classical Marxist writers and the budgetary experience of the revolutionary base areas in the period of the democratic revolution, our country initially established its own government budget system, which was then called "the state budget". After that, with the recovery of our national economy, the establishment of the planned economic system, the transition and the establishment and perfection of the market economic system, the government budget system of our country has experienced the period of national economic recovery and the period of planned economy. In the period of transition of economic system and establishment of socialist market economy system, the historical evolution of the four basic frameworks of public finance in more than 60 years has formed the corresponding budget contents and characteristics of each period, and accumulated rich experience. The government budget system, which is basically adapted to our socialist market economy and public finance system, has been established preliminarily. History is the best textbook, and the future is based on history and reality. Based on the existing research results, this paper tries to analyze the government budget system of our country from the perspectives of history and reality under the framework of current political system and administrative system. On the one hand, from the perspective of historical development, this paper examines the changing process of our government budget system, reveals the historical evolution law, characteristics and lessons of our government budget system, and provides historical reference for the reform of our government budget system. On the other hand, on the basis of drawing lessons from the successful experience of western developed countries, this paper analyzes the achievements, difficulties and limitations of the current central and local government budget reform, and puts forward the basic ideas of the future government budget reform in China. Countermeasures and suggestions and the target model of future government budget. The short term goal of our government's budget reform is not to strengthen the budget performance, but to strengthen and realize the overall control of the budget at the administrative level, and the medium and long term goal is mainly to realize the overall control of the budget at the legislative level. In the future, the government budget model will be reformed through the establishment of an intermediate transitional budget model of "five levels of government and three levels of budget." On this basis, the hierarchical decentralized budget system with Chinese characteristics of "three levels of government and three levels of budget" and the perfect system of government dual budget with the characteristics of fund system are formed.
【学位授予单位】：福建师范大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.9
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