我国政府预算执行进度滞后问题研究:整体状况与地区差异——基于全国、省级与地市级的财政数据

The Lag of Chinese Government Budget Implementation Progress:Overall Level and Regional Difference——Based on Fiscal Data at Central,Provincial and Prefectural Levels

政府年底"突击花钱"和财政资金结余结转占比偏高的背后反映的是政府预算进度执行滞后问题。通过全国、省级以及地市级层面的财政数据,系统分析我国政府预算执行进度滞后的整体状况与地区差异。结果表明,从整体状况看,政府预算执行进度滞后是一个长期存在的问题,虽然近十年得到较大程度的缓解,但当前仍然不可忽视,并且政府预算执行进度滞后在不同政府层级间存在较大差异;从地区差异看,同一政府层级内部政府预算执行进度滞后差异较大,虽然其差异不断缩小,但当前差异仍然明显。

Government's hurry-up year-end spending and the excessive carry - over proportion of fiscal fund balance reflects the lag of government budget implementation progress. Based on the financial data at the national, provincial and prefectural levels,, we systematically analyze the overall level and regional difference of the lag of the Chinese government budget implementation. According to the study, at the overall level, the lag of the Chinese government budget implementation is a long-standing problem, although it has been greatly reduced in the last 10 years, it is still a long-term problem that cannot be ignored. Furthermore, the lag is quite different among different levels of government. From the perspective of regional differences, there are large regional differences in the lag of government budget implementation. Although the regional differences have been largely narrowed, they are still obvious.