基于突击花钱视角的我国预算制度改革研究

Research on Chinese Budget System Reform Based on Crash Expenditure Perspective

文章用熵值法分析了我国2001—2014年突击花钱现象,通过对每月财政支出份额异常情况的分析,发现突击花钱不仅出现在年底,每个季末也存在同样问题。目前我国预算编制、审批和执行时间上的不匹配、预算资金使用者自利动机以及不完善的监督体制等致使年底突击花钱现象久治不愈。在借鉴国外经验做法的基础上,应深化预算制度改革,加强预算管理,完善约束机制,以提高政府预算绩效。

Using entropy value method, this paper analyses ＂Year-end Crash Expenditure＂in China during 2001-2014. Through the research on monthly expenditure share anomalies, we found that crash expenditure not only appeared at the end of the year, but also appeared at each end of the season. At present the period of budget preparation,approval and execution don＇t match, budget users self-interest and imperfect super- vision system is the main reason for ＂Year-end Crash Expenditure＂ in China. Through draw lessons from foreign experience budget system reform, this paper puts forward some suggestions of reform and perfect the system of Chinese budget for deepening the reform of the budget system,strenthening the budget man- agement and perfecting the restraim mechanism.