财政资金统筹使用的困境及路径选择

The Difficulty and Route Choice of Fiscal Coordination

在经济延续稳中向好态势、财政收支执行超前完成任务的背景下,"聚焦减税降费,积极财政政策要更加积极"的目标在国务院常务会议上被提出,如何在当前各种不确定因素增多的情况下实现更加积极的财政政策,以免发生财政风险进而引起系统性整体风险,多举措加快预算执行进度、提高财政支出效率等就显得至关重要。从财政资金统筹现状出发,财政资金在统筹使用过程中因受主体利益选择、博弈困境、改革成本等困境阻碍,难以实现资金的有效统筹。应从顶层设计出发,培育全局意识的价值导向,实现多元共治的统筹机制,配以全面实施预算绩效管理的内部管理模式和强化人民代表大会监督的外部监督措施,等等,提高统筹效果,为实现更加积极的财政政策提供保障。

Under the background that the economy continues to maintain steady growth and the fiscal revenue and expenditure performs the task ahead,the objective of focusing on“tax reduction,fee reduction and making fiscal policy more proactive”was proposed in the executive meeting of the State Council.How to implement a more proactive fiscal policy in the context of increasing uncertainties so as to avoid the occurrence of financial risks and thus the occurrence of systemic overall risks is a problem;for this purpose it is of vital importance to accelerate the progress of budget implementation and improve the efficiency of fiscal expenditure.Based on the current situation of fiscal fund,this paper argues that the effective coordination of fiscal fund is difficult to achieve in the process of using fiscal fund as a whole because of the obstacles such as the choice of interests and the game dilemma and so on.Then it puts forward that the reform should start from the top-design,then foster the value orientation of holistic awareness and realize the coordination mechanism of multiple co-governance.In order to use fiscal fund as a whole and achieve more positive fiscal policy to provide security,the government should implement the internal management mode of budget performance management and strengthen the external supervision measures of the people’s congress.