构建中的跨年度预算平衡机制：国际经验与中国现实

Multi-year Budgeting Mechanism in Construction:International Experience and Its Implications

从传统的年度预算平衡逐步走向跨年度预算平衡机制,是当前全面深化财税改革的重要议题。跨年度预算平衡机制是指在预算决策中结合财政政策的相机变化,进行多年期的财政收支预测,实现预算收入从强制约束性向展望预期性的转变,兼顾预算的逆周期调节作用和预算在经济周期内的平衡。借鉴国际经验,我国在初始阶段可从跨年度预算估计开始,将跨年度视角逐渐融入预算决策过程,建立预算与财政政策之间的内在关联机制。同时,还应规范现行预算稳定调节基金的管理制度,设定科学的基金额度和保值增值措施。

Changing from the traditional annually balanced budget to multi-year budgeting mechanism is an important issue of comprehensively deepening the finance and taxation reform at present. Multi-year budgeting mechanism refers to multi-year forecast of revenue and expenditure, combining budget with fiscal policies and changing compulsory revenue targets to anticipated revenue so as to realize the counter-cyclical regulatory function of budget and have a balanced budget in an economic cycle. Learning from foreign experience, we can start from multi-year budget estimates and add the multi-year method to the budgetary decision-making pro- cess as well as establish the internal relationship between budget and fiscal policies. At the same time,we should regulate the current management system of budget stabilization fund and work out scientific amount as well as maintenance and appreciation measures of the fund.