中国预算法实施的现实困境、功能限度与改革进路——基于财政可持续视角的考量

The Plight,the Limit and the Reform of Budgeting Law in the Perspective of Fiscal Sustainability

在现代社会,资源稀缺性与支出扩张之间的矛盾不断加剧,如何在较长时期内使政府具备实现财政可持续发展的能力成为社会普遍关注的问题。立足于财政可持续的维度审视现有预算法制度,发现预算法实施过程中存在无法有效控制财政活动的现实困境,对财政可持续发展带来消极影响。预算法并非应对财政可持续问题的唯一工具,预算法自身存在由其程序规则与实体约束构成的功能限度。为适应财政可持续的发展要求,预算法的完善应当是在其功能限度内寻求改革进路,包括事前建立与总额控制相契合的预算程序,事中将风险控制引入政府债预算管理过程,事后强化绩效控制、促进结果与预算的整合。对于预算法功能限度之外的财政可持续任务,则需要借助其他法治力量共同推动完成。

With the intense contradiction between scarce resources and expanded spending, the problem of fiscal sustainability which means the government has the ability of maintaining balance of nowadays needs and future responsibilities becomes a main concern of the whole world. Budgeting as a basic way of controlling allocation plays an important role in ensuring fiscal sustainability. However, the existing budgeting legal systems are facing the plight for lacking of spending and debt controlling mechanism as well as deficit covering and performance budgeting mechanism. The Budgeting Law is not the only way to guarantee the goal of sustainability and has its own limit in developing controlling mechanisms. As the reform of Budgeting Law as concerned, it may be administered by establishing budgeting process in advance to adapt to overall totals controlling, reflecting debt responsibilities in the budget management in the course of administration and strengthening performance budgeting in respect of administration results.