中西方现代预算制度成长的驱动因素分析及启示

Driving Factors behind Development of Modern Budget System in China and the West: Analysis and Enlightenment

现代预算制度的产生发展历程与现代民主法治国家的建设如影随形,预算是政府治理和制约政府权力扩张的重要工具,是给权力戴上"紧箍咒"的重要载体。现代预算制度并非一开始就有,也并非一蹴而就,而是伴随着一国经济政治制度的演进而发展的。笔者在梳理中西方预算制度成长脉络的基础上,分别分析驱动中国及西方现代预算制度不断成长和完善的主要因素,发现促进现代预算制度萌芽及发展的驱动因素存在较大差别,但近年来驱动预算制度不断改革和完善的因素则趋同,主要表现为预算理念的转变和发展。这说明,尽管早期中西方现代预算制度发展的驱动力及路径不一致,但随着现代预算制度的基本建立,其进一步改革和完善的动力及方向应是大致相同的。因此,借鉴西方现代预算制度的建设与发展之路,我国应重视社会公众在预算过程中的作用,推进各项预算渐进式改革,并在此基础上提高预算技术水平以推进绩效预算和中期预算改革,实现绩效和可持续预算理念的转变。

The development history of modern budget system is consistent with the construction of modern democratic and legal countries. The budget is an important tool for government governance and restricting the expansion of government power,and is also an important carrier to put a ＂magic spell＂on power. Modern budget system is not having at the beginning and achieved overnight,but the development was accompanied by the evolution of a country＇s economic and political system. Based on the review of the development of modern budget system in China and the western countries,this paper analyzes the main driving factors to promote the unceasing development and consummation of the Chinese and western modern budget system. It is found the driving factors that promotes the emergence and development of modern budget system are different,but pushes the reform of budget system in recent years are convergence,which is the transformation and development of the budget ideology. This indicates that although the driving factors and development path of modern budget system are not consistent,but with the modern budget system has been basically established,its further reform power and direction should be convergence. In the light of the construction and development of western modern budget system,China should pay more attention to the role of citizens in the process of budget,advance the reform of the budget step by step,and improve technical level of budget to implement the reform of performance budget and medium-term budget,in order to realize the transformation of budget ideology of performance and sustainable budget.