我国地方预算改革主流模式的比较分析

A Comparison between the Main Models of Reform of Local Budgets in China

我国地方预算改革中,较具代表性的有“制度规范”和“阳光财政”两大主流模式。缺乏稳定的财政体制框架,预算资金分配的自由裁量权等问题,成为当前地方预算改革的制度障碍。在路径选择上,需要从推进阳光财政的建设、完善共同治理结构、重构以预算管理为核心的公共财政体系等方面加以谋划。

In the reform of China＇ s local budgets, the typical models are system model and sunny finance. It becomes the barriers on the way to reform of local budgets due to the default of astable frame of finance and the problem of free-bound budget allocation. Speaking of aproach strategy, we have to enforce the construction of sunny finance, improve management system cooperatively, and reconstruct the public finance system centered with the management of budgets.