“十四五”时期如何完善政府财政支出管理的新思考——以江苏省级财政项目支出管理为例

New Thoughts on How to Improve Government Financial Expenditures Management in the 14th Five-Year Plan Period:An Example of Jiangsu Provincial Financial Project Expenditure Management

“建立全面规范透明、标准科学、约束有力的预算制度,全面实施绩效管理”是党的十九大报告中提出的要求。首先从全国和省级层面分析了中国财政结构的特点、政府投资变化的特点以及政府民生性支出与居民消费的关系。然后,根据江苏省级财政项目支出管理的实践,针对当前省级财政项目支出管理中存在的不足,提出了优化项目支出预算、推进项目库建设、完善项目支出标准体系、加强专项资金管理和健全项目支出绩效管理机制的对策建议。

“Establishing a comprehensive,standardized and transparent budget system with scientific standards and strong constraints,and fully implementing performance management”is a requirement in the report of the 19th Party Congress.This paper firstly analyzes the characteristics of China's fiscal structure,changes in government investment,and the relationship between government expenditure on people's livelihood and public consumption at the national and provincial levels.Secondly,based on the practice of project expenditure management in Jiangsu province,in view of the shortcomings in the current project expenditure management at the provincial level,the paper proposes countermeasures to optimize the project expenditure budget,promote the construction of project bank,improve the project expenditure standard system,strengthen the management of special funds,and improve the performance management mechanism of project expenditure.