美国国防部“中期支出框架”及启示

The revelation of “Medium-Term Expenditure Framework” of US DoD

现代公共预算改革的一个重要趋势是中期支出框架的发展。美国国防部的中期支出框架发展较早并拥有非常成熟的实践经验,它根植于20世纪60年代美国国防部引入的规划计划预算改革,经过不断改革与演变并沿用至今。美国国防部中期支出框架的发展过程既有积极深远影响也存在失败的教训,其中展望意识、中期支出框架与规划预算结合和权威预算机构设立等措施,都能够对我国国防预算中期管理提供一些有益的借鉴。

The development of Medium-Term Expenditure Framework represents an important trend of modern public budget reforms.The Medium-Term Expenditure Framework of the US DoD has witnessed an early development and is now very mature.It is rooted in the Planning Programming Budgeting System introduced by the US DoD in the 1960s,and has undergone continuous reforms and evolutions.The development of the US DoD’s Medium-Term Expenditure Framework has positive and profound effects,as well as frustrating experiences.Several useful references could be drawn from their practices,including the idea of looking forward,the linkage between Medium-Term Expenditure Framework and programming budget,and the establishment of an authoritative budget organization,which benefit the medium-term management of our national defense budget.