我国公共部门基本支出定额研究

Research on the Basic Expenditure Quota in Public Sectors of China

公共部门基本支出定额是政府人员经费、日常公用经费安排的标准,是政府运行成本预算编制、执行和控制的基础。本文较为深入地剖析了我国公共部门基本支出定额的保障范围、保障标准和保障机制,梳理了不同财政条件下各种类型定额体系的实践模式,分析了现行定额体系实施过程中存在的主要问题及其原因,进而围绕转变政府职能、加强财政管理的总体要求,从总额控制、优化资源配置、提升使用效率、规范政府行为等方面探讨了定额体系未来的改革方向。

The basic expenditure quota in public sectors is the standard for the government personnel funds and the arrangement of reg- ular expenditures. It is the foundation of making, implementing and controlling the government cost budget. This paper thoroughly dissected the covering range, standard and mechanism of the basic expenditure quota in public sectors of China, studied various practice models of quota system under different financial conditions, and analyzed the major problems and their causes in implementing the current quota system. According to the overall requirements of changing government func- tions and enforcing financial management, this paper also discussed the future reform trends of the quota system in terms of controlling totals, optimizing resource allocation, and regulating government behaviors.