澳门特别行政区财政预算优化路径探讨——基于微型经济体视角和卢森堡的经验

发布时间：2018-02-25 03:08

本文关键词： 澳门特别行政区卢森堡财政预算制定微型经济体　出处：《中国物价》2016年07期 　论文类型：期刊论文

【摘要】：本文从微型经济体角度,利用世界银行资料选出与澳门近似的微型经济体国家卢森堡,深入考察该国中央、地方及社会保障预算制定与应对欧债危机的经验,探讨如何优化澳门特别行政区预算制定。研究结果显示,卢森堡在预算制定原则方面与澳门预算制定的年度性、整体性及非指定性原则近似,而在预算制定过程中,卢森堡财政总监察部门积极发挥协调、持续评估公共支出效率、预测未来经济发展与设定预算框架目标等功能,议会则扮演着重大公共开支守门人角色,这与澳门的情况有所差异。因此,未来澳门财政预算制定上可借鉴卢森堡经验,制定三年期预算规划,加强立法会对重大公共项目的监督力度,从而提升预算制定的科学性、前瞻性和监督力度。
[Abstract]:From the point of view of micro-economy, this paper selects Luxembourg, a micro-economy country similar to Macao, with World Bank data, and examines the experiences of the central, local and social security budgets in formulating and responding to the European debt crisis. This paper discusses how to optimize the formulation of the budget of the Macao Special Administrative region. The results of the study show that Luxembourg is similar to the principles of annual, holistic and non-specified budget formulation in the formulation of the budget in Macao, while in the process of making the budget, Luxembourg's General Fiscal Inspectorate has been active in coordinating, continuously evaluating the efficiency of public expenditure, predicting future economic development and setting targets for the budget framework, while Parliament plays the role of gatekeeper for public expenditure. This is different from the situation in Macao. Therefore, in the future, Macao's budget formulation can draw lessons from Luxembourg's experience, draw up a three-year budget plan, and strengthen the supervision of major public projects by the Legislative Council, so as to enhance the scientific nature of the budget formulation. Foresight and supervision.
【作者单位】：中国人民大学公共管理学院;
【基金】：中国人民大学“统筹推进世界一流大学和一流学科建设”专项经费的支持
【分类号】：F812.3

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