部门预算制度实施的制约因素与对策选择

Department Budget:Theoretical Basis and Practical Choice

部门预算是我国市场化改革中的一种政府制度安排,它与公共产品的供给、公共选择机制的固有缺陷、纳税人权利的尊重与保护等都存在相当程度的联系。目前,我国实施部门预算存在诸如政府职能转变滞后、既得利益难以突破、机构设置不尽合理、编制时间弹性不足等制约因素。因此,建立健全部门预算制度是一项综合性的改革,内容宽泛,力度应当很大。

Department budget is an institution al arrangement of our government dur ing the market -oriented reform,it has much to do with the supply of public goods,the i nternal limitations of public choic e system,the respect and protection of the tax -payers and so on .Now many factors restrain our putting department budget into practice,such as the lag of government ' s function transformation,the difficulty of breaking through the benefit that has been gained by someone already,the unreasonableness of administratio ns' establishment,the deficiency of time elasticity used in budget -ma king,etc.So the construction and im provement of the department budget s ystem is a comprehensive reform project which needs a lot of hard work.