从我国预算外资金变化看预算改革

Budget Reform in China:A Perspective of Off-Budget Funds

预算外资金的存在具有鲜明的中国特色。它形成于建国初期,至今它已经经历了60年的发展和变化。预算外资金的存在有其历史必然性和必要性,但同时也随着经济和社会的不断发展,与我们的体制渐行渐远。因此,我们应该积极引进地方财政的公共选择机制,将政府的预算收支公开化、透明化,在财政上建立起一个预算统一公开的政府。

Chinese off-budgetary fund has distinct Chinese characteristics.It was formed in the 1950＇s,so far it has experienced 60 years＇ development and change.The off-budgetary fund has its historical inevitability and necessity,but also disadapted with the development of economy and society,and our current system.Therefore,we should actively construct public choice mechanism of local public finance,and make the government＇s budget revenues and expenditures open and transparent,and also build a unified and open budget for the government.