建立我国跨年度预算平衡机制的深层次思考

Deep Considerations about Establishing China's Multi-Year Budget Balancing Mechanism

当前我国财政可持续发展面临着诸多挑战,财政收入增速下降与财政支出刚性增长矛盾进一步加剧。传统的年度平衡预算弊端凸显,不仅不能熨平经济波动,反而加剧了经济震荡和财政运行风险。推行跨年度预算平衡机制,有利于提高财政政策的前瞻性和可持续性,有利于解决财政资金使用的短期化和"碎片化"问题,有利于增强对年度预算的约束力。要使跨年度预算平衡机制的作用得到有效发挥,必须统筹考虑年度预算平衡与跨年度预算平衡的关系,克服年度预算与三年滚动预算存在的"两张皮"现象,实现政府决策方式与跨年度预算平衡机制的有机结合,有效提高准确预测中期财政收支的技术水平,实现绩效问责实质性嵌入三年滚动财政规划全过程。

At present, China＇s sustainable financial development is faced with a number of chal- lenges. The contradiction between the decline of financial revenue growth and the rigid increase of fi- nancial expenditure is further intensified. The disadvantages of the traditional annually balanced budget are highlighted, which has exacerbated economic upheaval and financial operation risks instead of mit- igating economic fluctuations. By contrast, the multi-year budget balancing mechanism is conductive to improving the perspeetiveness and sustainability of financial policies, solving the problems of short-term and ＂fragmented＂ use of financial funds, and enhancing the restraints to the annual budget. In order to let the multi-year budget balancing mechanism play an effective role, the relationship be- tween annual balanced budget and multi-year balanced budget has to be comprehensively considered, and the ＂co-existence＂ phenomenon of the annual budget and the three-year rolling budget should be eliminated, so as to achieve the organic integration between government＇s decision-making mode and the multi-year budget balancing mechanism, improve effectively the technical level of precise predic- tion on medium-term financial revenue and expenditure, and achieve substantive imbedding of perfor- mance aecotmtability into the whole process of the three-year rolling financial planning.