预算管理视野中的年终突击花钱问题——年终突击花钱的类型分布、形成机理及改革路径

The Year-end Budget Flush Issues from the Perspective of Budget Management:Type Distribution,Formation Mechanism and Reform Path

当前年终突击花钱行为的主要成因包括预算资金下达过迟、政策变动与预算执行偏离、控制取向与绩效导向冲突等方面。从优化制度设计的治理路径着手,可以实施中期财政规划,强化财政总额控制,推进权责发生制政府会计改革,实现预算授权承诺与实际支用的适度分离。基于行为约束机制的治理路径,则应适当放宽公共支出项目跨年度结转的幅度,建立适当的预算节余分享机制,承认研发性公共支出中的智力投入贡献,稳定利益相关主体的改革预期,逐步克服突击文化的历史惯性。

The main causes of the current year-end budget flush behavior includes late release of budgetary fund, deviation of changes in policy from budget execution, conflicts between control-oriented budgeting and performance-based budgeting. A few measures could be taken from the perspective of optimizing the system design, such as implementing medium-term fiscal plan, strengthening total amount control in public finance, propelling accrual government accounting reform and achieving appropriate separation of budgetary authority commitment and actual expenditure. From the perspective of behavior constraint mechanism, suggestions are as follows： properly widening the range of balance carried forward to the next year in public expenditure programs, establishing an appropriate sharing mechanism of budgetary saving, recognizing the contribute of intelligence input in public R ＆ D expenditure, stabilizing stakeholders＇ expectation of reforms and gradually overcoming historical inertia of the flush culture.