澳大利亚独立财政机构发展对我国的启示

Enlightenment from the Development of Australian Independent Financial Institution

独立财政机构是全球财政管理领域内的新现象。独立财政机构对于推动财政管理制度创新、加强财政纪律具有重要的意义。2008年以来,世界各国财政赤字快速增加,财政的可持续发展面临挑战。但澳大利亚的财政状况却表现稳健,并逐渐实现了跨周期的预算平衡。本文结合独立财政机构理论的最新进展,分析了澳大利亚议会预算办公室的产生背景、组织架构、运行状况以及取得的成效。澳大利亚议会预算办公室的成功实践,为我国深化现代财政制度改革提供了宝贵的启示。

Independent financial institution is a new phenomenon in the field of global financial management. Independent financial institution is of great significance to promote the innovation of budget management system and strengthen fiscal discipline. Since 2008, fiscal deficits in many countries around the world have been rapidly increased, and the sustainable development of the finance has faced challenges. But the financial situation of Australia has had a firm performance and gradually achieved budget balance across the cycle. Combining with the theory of the latest development of the independent budget institution, this paper analyzes the generation background, organization structure, operating conditions of the Australia Parliamentary Budget Office and their achievements. The successful practice of the Parliamentary Budget Office provides us a precious enlightenment for deepening the reform of our country＇s budget management system.