公共财政框架下中国预算改革:回顾和展望

China's Budgetary Reform in Public Fiscal Framework:A Review and Outlook

1998年中国政府首次提出要建立公共财政框架目标后,中国财政制度改革便从之前侧重于财政收入的改革转向强化政府预算管理的改革。自1999年起,中国启动了覆盖预算编制、预算执行、决算和评估全部预算过程的一系列预算改革,其改革目标是要建立与公共财政框架相适应的现代预算制度。通过20年的预算改革,目前已经初步形成了以“行政控制”为取向的预算系统,未来改革的重点是在完善现有行政预算系统的基础上实现全面绩效预算管理,以及加强人大部门对政府预算进行有效监督的“政治控制”。笔者对中国20年的预算改革进行系统梳理,明确了未来预算改革的重点和方向。

The reform of China's fiscal system has shifted from fiscal income reform to budgetary management since Chinese government's inaugural target of establishing a contemporary budgetary system which corresponds with the public fiscal framework in 1998.Since 1999,China has carried out a series of fiscal budgetary reform,including budget making,implementing,auditing and assessing.The aim of the reform was to establish a crucial pillar of the public fiscal framework,namely contemporary budgetary system.After the 20-year fiscal reform,an“administrative-controlled”budgetary system has been built up.The future of the reform is to build comprehensive performance-oriented administrative budgetary management based on improving current budgetary system.In addition,it shall enhance the“political-control”by strengthening the effective supervision and participation of the People's Congress into the governmental budget.This paper reviews China's budgetary reform in the past 20 years to sort out the key points and direction for future reform,which is essential for structuring and improving public fiscal framework from both theoretical and practical aspects.