中国公共预算管理改革的制度演化与路径选择

System Evolvement & Path Choosing of Public Budget Management Reformation in China

当前的中国公共预算管理过于侧重规则与程序层面的操作性改革,通常认为预算程序如果是合理的,其结果也将是正确的。就改革的未来路径选择而言,需要尝试改变由财政部门"单兵推进"预算改革的格局,构建具有"纵深体系"的共同治理结构;在继续鼓励地方预算管理制度创新的基础上,适时推进"三部曲"的预算规范化进程。

The public budget management in China overemphasizes innovations on reulations and pro- cedures. It＇s been contended that the results be proper if the procedure of budgeting is sound and reasonable. As for the future path choice, we should try to change the budget reform pattern of working all alone by the financial departments and build up a co-governance framework with an in-depth system. We should also march on the trilogy process of budget standardization when comes the right situation on the basis of keeping encouraging system innovations of local budget management.