国家治理现代化视角下预算治理的理念嬗变与演化兴起

The Evolution and Concept Transition of Budget Governance in the context of Modernization of State Governance

预算是国家治理的核心,国家治理现代化的目标需求和预算管理面临的现实困境促使预算管理向预算治理加速转型。本文从治理目标和治理工具两个层面分析了国家治理现代化视角下预算治理的现实意涵与基本特征,提出应把现代预算的法治化和民主化作为超越传统预算管理模式,推进预算治理现代化建设的价值引领,以全面实施预算绩效管理为突破口,着力消解传统预算模式下产生的种种弊端与问题,促使预算治理理念在国家治理现代化的语境下成为财政治理改革中的重要指引。

The budget is the core of national governance. The needs of modernization of state governance and the realistic dilemma faced by budget management have accelerated the transformation of budget management to budget governance. This paper deconstructs the realistic meaning and basic characteristics of budget governance from the perspective of governance objectives and governance tools.It proposes that the rule of law and democratization of modern budget should be beyond the traditional budget management model and be the value guidance of promoting the modernization of budget governance. The full implementation of budget performance management is a breakthrough, focusing on the elimination of the various drawbacks and problems arising under the traditional budget model, and promoting the concept of budget governance has become the basic path in fiscal governance reform in the context of the modernization of state governance. This paper puts forward the conceptual meaning, main content, core features and evolution path of budget governance,and points out that budget governance is an important reform path to overcome the shortcomings of traditional budget management. The implementation of budget reform will effectively accelerate the modernization of China’s fiscal governance.