现代预算制度的演化特征与路径选择

The Evolution Characteristics and Path Selection of Modern Budget System

现代预算制度呈现出从"控制取向"走向"绩效导向"、从合规控制转向公民参与、从年度预算拓展为中期财政规划等演化趋势。中国政府预算改革面临核心预算机构缺失、预算碎片化等现实约束。未来的中国现代预算制度建设,可从以下几个维度加以谋划:组建国家预算管理局,推进全口径预算管理;引入参与式预算管理,试行分部门预算审议与分部门票决;准确认识跨年度预算平衡机制,稳步推进中期财政规划;整合预算监督资源,加强财政问责,实现公共受托责任。

Modern budget system is presenting the following evolutionary trends： from ＂control -ori- ented＂ to ＂performance-oriented＂, from compliance control to citizen participation, from annual budget to medium-term fiscal programming. The budget reform of Chinese government is facing realis- tic constrains such as lack of core budgeting agency and fragmentization of budgeting. In the future, the construction of Chinese modern budget system could be planned on the following dimensions： es- tablishing the Office of Management and Budget, promoting full-covered budget management; intro- ducing participatory budget management, trying deliberation by department and voting by department; understanding annual budget balance mechanism dialectically, promoting medium-term fiscal programming steadily; integrating budget and achieving public accountability. monitoring resources, reinforcing fiscal accountability