关于权责发生制预算的几点思考

Reflect on Accrual-based Budget

各国进行公共支出管理的改革给我们提供了一个重要的课题 :作为公共支出管理中最核心的预算制度如何支持我们现在进行的改革尝试。传统的以收付实现制为基础的预算暴露出越来越多的问题 ,本文结合OECD国家进行权责发生制预算改革的经验 ,对权责发生制预算对改进预算信息、政府业绩管理方面的一些优点进行了几点分析 。

The public expenditure management reform of different country provides an important problem to us. The problem is how our budget system to encourage the ongoing reform of our country as the most centric system. Yraditional cash-based budget revealed more and more problems. The article has combined the implentation experience of accrual-based budget in many OECD countries. Then, the article analyzes some advantages of accrual-based budget to improve the budget information and the government outstanding achievement management. The purpose is to provide some use of reference to the budget reform of our country.