以国库管理改革为中心的基层政府预算制度再创新

Taking the National Treasury Management System as the Center,Re-innovation on Grass-Roots Governmental Budget System

当前我国各项重大预算改革举措正日益推进到基层财政;此前,地方为了缓解财政困境也自主进行了财政管理的创新;预算改革规范和地方预算创新①二者之间既具有共性,也存在差异。在中央统一规范的预算改革自上而下推进以及上级规范与本地财政现实运行特点融合之际,必然要求基层政府预算制度进行再创新。财政预算的再创新主要包括规范化预算改革举措之间的协调、针对基层财政特点来推进预算改革规范以及将预算改革规范与地方已有财政创新并轨等,并强调规范化国库管理制度改革的中心作用。

Currently, our country＇s significant budget reform is advancing day by day to grass-roots finance. Before this, root - local governments also have innovated the financial management system independently to alleviate the financial difficulties. There is not only the general character but also the difference between the standard system of budget reform and the govern system innovation of root - local public finance have been. With the advance of central unified budget reform and the fusion of higher policy and the reality characteristic of local finance, the root - local governments budget system have to re - innovation. The fiscal of re - innovation local government budget system includes coordinating among standardized public finance reform actions, advancing the budget reform on root - finance characteristic, combine track between being unify the budget reform policy with the existed financial innovation and so on . Especially,it is important to emphasize the central function of the national treasury management System standardization reform.