中国预算改革的目标选择被引量：29

On the Aim Choice of Chinese Budgetary Reform

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摘要 1999年,中国财政改革的重点转到预算改革。这一改革在很多方面借鉴了西方国家的预算体制。因此,在中国的预算改革过程中,认真总结和吸取西方国家预算改革的各种经验和教训是非常有必要的。基于西方国家预算改革的启示,现阶段,中国并不具备实行各种非常复杂的理性预算模式的条件,也不宜立即采用新绩效预算,中国预算改革的当务之急是将行政控制与政治控制引入预算过程,应该将预算改革的重点继续确定在建立一种控制取向的预算模式。这一阶段是不能逾越的。 In 1999, China redirected its fiscal reform to budgetary reform. This reform has heavily borrowed from western budgeting system. Therefore, it is necessary to seriously summarize and learn from western budgetary reforms' experiences and lessons.

作者马骏赵早早

机构地区中山大学政治与公共事务学院

出处《华中师范大学学报（人文社会科学版）》 CSSCI 北大核心 2005年第3期33-42,共10页 Journal of Central China Normal University:Humanities and Social Sciences

基金教育部人文社会科学研究规划重点项目"西方国家公共预算与财政管理体制及其借鉴意义"(02JAZ810006)

关键词西方预算中国预算经验教训 western budget chinese budget experiences and lessons

分类号 F812.3 [经济管理—财政学]

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