法国中期预算规划改革:“政策导向型”预算模式

The Medium-Term Budget Planning in France:Policy-Oriented Budgeting Model

我国政策过程与预算过程的分离程度严重,预算"碎片化"与"项目制"特征明显,很难通过预算分配和管理实现国家战略及政府政策目标。法国通过实施新绩效预算改革和公共政策复审制度,重塑"政策导向型"预算模式并推动了中期预算规划制度的正式建立,形成了"制定国家整体战略规划—分解具体政策计划—进行预算分配与管理—进行绩效结果评价"这一"政策"与"预算"过程紧密联接的预算逻辑链条,从而通过在总额控制下理性有效地分配和管理预算收支实现了国家宏观战略与政策目标,并保持了国家财政可持续性。法国的中期预算改革经验当可为我国的相关改革提供有益的借鉴。

As China's policy process and budget process have been separated for a long time,'fragmentation'and reliance on a 'project system'are the most obvious features of both. Given this separation,it has been difficult to achieve national strategy and government policy objectives through budgeting allocation and management. Budget reform in France provides a possible example of how to bring these two processes together. Through the implementation of the new performance budgeting reform and public policy review system,France reshaped the 'policy- oriented'budgeting model,promoted medium- term budget planning and formed a 'Making national strategic planning- decomposition of policy plan- budget allocation and management-performance evaluation'budgeting- logistic chain. This reform closely linked the policy process with the budgeting process. France achieved its goal of being able to develop national strategy and policy by rationally and effectively allocating and managing budgetary revenue and expenditure under total control. It has thereby been able to maintain a sustainable national public finance.