预算管理体制的本质与变革

Essence and Transformation of Budget Management System

现代国家是预算国家,预算国家必须要有国家预算,国家预算必须要进行预算管理,而预算管理体制的选择决定了国家预算管理的效率,从而决定了现代国家的治理水平。历史地看,预算管理体制分为集权模式和分权模式,集权模式主要由单一制国家采用,分权模式主要由联邦制国家采用。然而,单一制国家的集权模式也经历了向分权模式的逐步转变,而联邦制国家的分权模式也逐步向集权的方向改变。演变的结果是,预算管理体制不在于形式上的集权或分权,而在于要清晰地划分各预算相关主体的事权,在事权明晰的基础上再配之相应的预算收支权力和责任,实现权责匹配。也就是说,预算管理体制中的权责匹配才是其本质属性。正是基于这一属性,有必要更加科学、合理地确定各预算相关主体的事权或者事责,并以此为基础形成预算收支权力和责任。

Modern nations are budgetary nations.Budget nations must have national budget.National budget must have budget management.The choice of budget management system determines the efficiency of national budget management,which determines the management level of modern nations.Historically speaking,the budget management system has been divided into centralization model and decentralization model.The centralization model is adopted mainly in unitary nations and the decentralization model mainly in federal nations.However,the centralization model in unitary nations has also experienced the gradual changes to the decentralization model while the decentralization model in federal nations has gradually shifted to centralized direction,too.As a result of such evolvement,the budget management system does not lie in the form of centralization or decentralization,but in a clear division of powers in the related subjects of respective budgets.On the basis of clear division of powers,the corresponding power and responsibility of budgetary revenue and expenditure should be equipped to realize the accrual match.That is to say,the accrual match or matching power and responsibility in budget management system is its essential attribute.Based on this nature,it is necessary to determine the powers or responsibilities in the related subjects of respective budgets in a more scientific and reasonable way,which can be the basis to form the power and responsibility of budgetary revenue and expenditure.