政府公共财政的预算管理模式创新探讨——以福建省级政府为例

Discussion of Government Public Finance Budget Management Model Innovation——Fujian Provincial Government

政府公共财政的预算反映了政府的职能和政策的方向,预算管理是内部控制的重要手段,调动社会各团体各阶层参与到政府预算管理的整个过程,可以增加政府公共财政预算管理的透明度和参与度,能有效提高政府财政收支能力。本文通过对福建省级政府公共预算收支情况进行分析,针对现有政府预算管理中存在的预算编制不准确不及时、无定员定额的预算管理体系、监管机制不健全等不足之处进行探讨,并结合国内外相管理案例和经验,探讨可行的政府公共财政的预算管理模式创新。

The budget of government public finance reflects the government＇s public finance functions and policies.Budget management is an important internal control method to mobilize all social organizations at all levels to participate in the whole process of government budget management.It can effectively improve the transparency of the government public finance management and the ability of government revenue and expenditures.Based on the budget of Fujian provincial government public finance analysis and combined with relevant management cases and experience at home and abroad,this paper put forward suggestions to solve the insufficiency of existing government budget management,such as inaccurate budget、insufficient budget management system and imperfect supervision mechanism.