政府预算制度改革的路径取向研究

The orientation of the government budget reform

政府预算制度是政府分配社会资源的基本手段,目前我国政府预算的决策和控制功能还没有得到充分地发挥.文章从制度和环境方面研究影响我国预算功能发挥的因素,运用问卷调查和实证分析的方法,从预算制度的法制化和规范化、预算信息的透明度、预算程序的公正合理和绩效考评方面探索政府预算制度改革,为目前改革向深层次推进提供有益的参考.

The government budget system is the basic means for government to distributes the social resources. The current government budget decision-making and control functions have not been fully displyed. The article analyzes the factors affecting the budget by the method of questionnaire survey and empirical analysis from the aspects of system and environment., the legalization and standardization of the budget system, the transparency of the budget information, a fair and rational budget program and performance evaluation. The studies provide a valuable reference for the current deep-seated budget reform.