论地方预算管理的改革与创新

Discuss the Reform and Innovation of Local Budget Management

从制度变迁的角度对我国政府预算管理特别是地方预算管理进行历史性回顾,分析预算管理制度中存在的问题,总结经验,研究地方预算管理改革与创新,这是财政体制改革所需要的一项重要的基础性工作。当前,应对地方预算管理改革中的主要模式之一———标准周期预算管理制度进行分析探讨,并结合天津市此项改革的实际进行研究,为今后地方预算管理改革提供一个明确的思路。

From the angle of system changes for our country, we carry out the historic problem and summary experience that looks back and analyses existence to government especially local budget management, study the reform and creation of local budget management. This is a important basicness work of financial system reform. Now we should analyse and discuss one of major pattern in local budget management—standard period budget management system, and combination the Tianjin's reality carries out research, offers a definite thinking for the future local budget management reform.