中期财政规划改革的难点与路径探析

The Research on the Difficulties and Approaches of the Medium-Term Fiscal Reform

当前,中国经济正面临国内外环境错综复杂的严峻考验,财政的可持续发展也面临诸多挑战,财政收入增速下降与财政支出刚性增长之间的矛盾进一步凸显。而且,随着财税体制改革的不断深入,传统的年度预算已经暴露出诸多弊端,不仅不能熨平经济波动,反而增加了财政运行风险。在此背景下,我国引入三年中期财政规划管理,实行跨年度预算平衡机制,这是我国预算管理制度的一项重大改革,可以增强财政政策的前瞻性和可持续性,对指导政府科学理财可谓意义重大。2015年1月,国务院印发《关于实行中期财政规划管理的意见》,明确规定在全国推进中期财政规划改革,并要求各级政府编制2016—2018年三年财政规划。那么如何看待已经启动的中期财政规划改革?中期财政规划改革当前面临着怎样的问题与挑战?如何让中期财政规划更好地为政府花钱保驾护航?这将是本篇论文讨论的重点。

At present,China＇s economy is confronted with the severe test of the intricate internal and external environment. Moreover,the financial sustainability is also facing many challenges,and further highlighted the contradiction between the declining growth of fiscal revenue and the solid increase of fiscal expenditure. Furthermore,with the deepening of the reform of fiscal and taxation system,the tradirianal annual has exposed many drawbacks,which can neither ease the economic fluctuations,nor lowering the risk of financial operation,on the contrary,it will exacerbate the risk. In this context,China introduced the three-year medium-term fiscal planning management. The implementation of the inter-annal balanced budget mechanism as one of the most momentous reform in China should make the fiscal policies more forward-looking and more sustainable,which is of great significance for guiding the government＇s scientific financial management. In January 2015,the State Council issued the declaration on the implementation of medium-term fiscal planning management,which explicitly stipulated that China would comprehensively promote the reform of medium-term fiscal planning and required the governments at all levels to draw up three-year fiscal planning for the period from2016 to 2018. So,how to regard the reform of medium-term fiscal planning China has launched？ What are the problems and challenges confronted by the reform of medium-term fiscal planning？ How to make medium-term fiscal planning better safe guard government spending？ These problems are the focus of this article.