“十四五”时期加强财政统筹的改革策略

The Reform Strategy of Strengthening Financial Planning as a Whole during the “14th Five-Year Plan” Period

"十四五"时期,财政紧平衡将成为常态。为适应国内外环境变化和经济社会发展新形势的需要,进一步提高财政保障能力,财政改革要再担大任,首要改革任务就是加强财政统筹,力争取得突破性进展。一是建立健全政治、经济、社会各领域间的财政统筹机制,加强财政在国家治理层面的统筹功能。深入研究和解析国家治理体系的要素构成及其相互关系,正确认识和把握国家多维治理体系中的财政资源配置规律,充分发挥财政在国家多维治理要素之间的统筹功能。二是优化部门间财政管理责权配置,提高财政在政府治理层面的统筹能力。进一步强化财政部门的预算管理主导权,明确赋予财政部门对财政政策的统筹管理权,强化部门间职能协同。三是加强财政性资源统筹,提升财政保障能力。健全和完善政府各项预算之间的统筹与审批机制,打破财政支出结构的固化格局,明确赋予财政部门对公共资产的统一管理权,健全财政性资金的统筹管理。

During the "14 th Five-Year Plan"period,tough fiscal balance will become the norm. To meet the needs of environmental changes at home and abroad and the new situation of economic and social development,in order to improve the ability of financial support,financial reform should take on a great responsibility. The primary task is to strengthen financial planning as a whole and strive to achieve breakthrough progress.Firstly,establish and improve a mechanism of financial planning as a whole in the political,economic and social fields,strengthen the function of financial planning as a whole at the level of national governance. It is necessary to in depth study and analysis the elements of national governance system and their relationship,correctly understand and grasp the rule of financial resources allocation in the multi-dimensional governance system,give full play to the function of financial planning as a whole in the multi-dimensional governance elements of the state. Secondly,we should optimize the allocation of financial management responsibilities and powers among departments,improve the ability of financial planning as a whole at the level of national governance. It is also necessary to further strengthen the leading power of financial department in budget management,give the financial department the management power of financial policy,strengthen the functional coordination among departments. Thirdly,we should strengthen the financial planning as a whole of financial resources,improve the ability of financial support. And finally we must perfect the overall planning and approval mechanism among government budgets,break the fixed pattern of fiscal expenditure structure,clearly give the financial department the management power of public assets,and improve the overall management of financial funds.