国家财政预算存在的不足与思考

Thinking on State Financial Budget Gaps

国家财政预算,是国家制定的年度财政收支计划,是国家为实现其职能而有计划地筹集和分配财政资金的主要工具。国家财政预算存在编制必滞后、质量难保证、执行常脱节、体制未转型、内容不完整、编制不透明等不足,应调整国家预算编制时间,确定公共财政改革目标,全面推行零基国家预算,提高财政预算的透明度,构建有效的财政监督机制,推进政府收支分类改革,完善国家预算管理体系,这样才能使国家预算真正综合反映国民经济,起到平衡社会总供给和总需求的作用,从而充分发挥其分配、调控和监督的职能。

State financial budget is the annual national revenue and expenditure plan,is the main tool which state can raise and allot designedly financial funds by it.State financial budget exists some shortage,such as preparation will lag,the quality is difficult to guarantee,the system is imperfect,the content is incomplete,etc.State should adjust budget planning time,determine the reforms objectives of public finances,carry out the zero-base national budget,improve budget transparency,build effective financial supervision mechanism,propel government revenue and expenditure reform,perfect the national budget management system.Only by this,the national budget can fully reflect national economy,make a balance between total social supply and aggregate demand to make its functions of distribution,regulation and supervision be utilised to its limit.