全球公共预算改革的最新演化趋势:基于21世纪以来的考察

The Latest Evolution of Global Public Budget System Since the 21^(st) Century

进入21世纪以来,全球的预算环境发生了巨大变化,公共预算领域面临着重大变革,涌现出诸多理念创新和改革实践。公共预算制度的改革实践主要集中在优化资源配置、加强总额控制和提高运作效率三个方面,且全球预算制度变革呈现出由"控制导向"转向"绩效导向"、强调财政可持续性、财政机构的新设等特点。借鉴世界各国的实践经验,我国可从突出预算绩效管理改革,提高公共财政资源配置效率,加强财政风险预警机制的建设,确保财政在中长期意义上的可持续,组建财政政策咨询议事机构,强化公共财政的受托责任等方面进一步深化公共预算管理改革。

In the 21^st century, the budget environment in the world has undergone tremendous changes, so that the public budget area is facing major changes, including a lot of ideas and innovation practice. The reform of public budget system mainly focuses on three aspects： optimizing the allocation of resources, strengthening aggregate control, improving management efficiency. And the change of global public budget system has three characteristics： from ＂control＂ to ＂performance＂, emphasizing fiscal sustainability and new institution. Learning from foreign experience, China can deepen budget reform by implementing performance budget, controlling the fiscal risk and establishing fiscal council.