政府预算能力的困局与破解机制

The Solutions to the Predicament of Capacity to Budget

政府的预算能力是构建现代公共预算制度框架的重要模块。中国自1999年以来启动的旨在建立现代公共预算制度的公共预算改革一定程度上改善了政府的预算能力,但预算体系内的旧有积弊与改革进程中产生的新问题相互叠加,逐步导致政府预算能力的改善陷入了困局——财政总额控制"力有不逮"、预算与规划和政策"貌合神离"、预算执行"言实不符"。为此,通过预算控制制度化、引入中期基础预算、将"结果链"评价体系融入预算过程等方法以破解这一困局将极为必要。

The capacity some extent since the reform to budget is an important module of modern public budgeting frame. It has improved to aiming at building modern budgeting system in 1999. However, the weaknesses of the previous budgeting system and new issues occurred during the reform have made the improvement of capacity to budget in a predicament, including poor control of total budget, unmatched plans and policies, and unreal budge- ring implementation efficiency. Therefore, it is necessary to eting restriction, carrying out medium-term budgeting, and formulate efficient solutions, such as establishing budg- applying result-chain evaluation system.