公共预算理论与财政收入预测

Theory of Public Budget and Fiscal Revenue Forecasting

公共预算在整个公共部门管理中扮演着越来越重要的角色。然而我国改革开放30年来,在经济高速增长的同时,公共预算管理的发展却非常缓慢。因此,我们在分析和评论财政预算领域的基本理论的基础上,对预测财政收入的模型和方法加以介绍,以期为我国的预算改革提供建议。

Public budget plays an increasingly significant role in public sector management . However, the development of public budget in China is rather slow which is not compatible with China＇s rapid economic growth after exercising reform and opening- up policy in the latest 30 years. Therefore, we hope to give some meaningful suggestions to help China to reinforce public sector management ability by introducing forecast revenue models and methods. Moreover, all the introductions are based on our basic theory analysis in budget areas.