建立我国政府公共支出预算体系的思考

Reflections on Establishment of Government Budget System in China

为了适应市场经济体制和政府转变职能的需要 ,加快财政改革的步伐 ,中央已经提出逐步建立公共财政的基本框架 ,这就必然要进行公共支出制度创新 ,而完整统一的政府公共支出预算是现代公共支出管理的核心内容。

For the purpose of market oriented economic system and transition of governmental function,the central government proposes establishment of basic frame of public finance. In order to achieve the goal, the government must innovate public expenditure system,in the meantime governmental public expenditure budget could be the main part of modern public expenditure management.