我国政府全要素预算的理论逻辑与组成体系

Theoretical Logic and Composition System of Total Elements Budget of Chinese Government

随着我国财政资金管理体制向科学化、精细化和绩效化方向转变,追求科学民主、公开透明、讲求绩效的资源配置结果成为政府资金管理目标。然而,我国政府现行以收支为核心的全面预算存在的计量不准确、结果不科学和信息不对称等缺陷使之与改革目标要求相比具有诸多不适应性。按照政府契约理论所内涵的政府与公众之间委托代理关系的特殊性要求,预算契约应连续报告政府受托资金的运动过程,主体化认知政府资金运动原理,将预算纳入政府财务管理体系,形成与政府会计和财务管理内容一致的全要素预算,以完善政府基础层和综合层财务管理体系的事先管理规划,各要素之间的逻辑联系和数量勾稽关系可以有效解决收支预算的不适应性,实现财政资金管理转型的目标。

As China’s financial fund management system changes to scientific,refined and performance-oriented direction,the pursuit of scientific and democratic,open and transparent,performance-oriented resource allocation results has become the goal of government fund management.However,China’s current comprehensive budget,which takes revenue and expenditure as the core,has many defects such as inaccurate measurement,unscientific results and asymmetric information,which make it inadaptable compared with the requirements of reform goals.According to the connotation of the government contract theory of the particularity of principal-agent relationship between the government and the public,budget contract should report the government entrusted capital movement process,spatial cognitive movement principle of government investment,the budget should be brought into the government financial management system,formed in line with the government accounting and financial management content of total elements budget,in order to improve the advance management planning of the financial management system at the basic and comprehensive levels of the government,the logical connection and quantitative linkage between various elements can effectively solve the inadaptability of revenue and expenditure budget and achieve the goal of financial fund management transformation.