政府预算管理制度演进逻辑与未来改革

Government Budget Management System:Way of Development and Future Reform

1978年以来,中国政府预算管理制度的演进经历了市场化改革初期与社会主义市场经济改革目标确立两个阶段。第一阶段,政府预算管理制度改革的主要内容是预算的制度化与年度化、划分中央与地方预算责任以及加强预算外资金管理。第二阶段,随着《中华人民共和国预算法》的颁布实施,各项与政府预算管理相关的制度改革,包括部门预算改革、政府收支分类改革、收支两条线管理改革等都在积极的推动之中。政府预算管理制度演进有其内在的逻辑机理。政府预算管理制度改革与政府财力困境有关,但推动改革的主要因素还是市场化改革。政府预算管理制度改革仍面临公共预算与国有资本经营预算如何衔接的挑战。

The development of government budget management system in China has undergone two phases:the first is that of systemization,annualization and division of responsibilities between that of central government and of local governments in budgeting and in managing extra-budgetary fund;and the second is,with the promulgation and implementation of the budget law,various ad hoc reform measures related to government budget management have been taken.These reforms include that of department budget,of separated manage-ment of revenue and expenditure,of state treasury management system,etc.Though gov-ernment budget reform is on its own way,it is made necessary by the difficult situation in government finance,and pushed forward by the reform of market economy.The reform of government budget management system is still being challenged by the public budget sys-tem linking to state-owned capital budget system.