关于预算制度“标准科学”的理解及其实现路径

Understanding and Realization Ways of Scientific Standard of Budget System

标准科学是现代财政预算管理制度的重要组成和核心度量。本文立足财政可持续性,以中央部门支出标准为研究对象,经过深入分析后认为,部门支出标准具有复杂性、约束性、稳定性、适用性、隐蔽性、保密性等六大特性。针对当前标准体系建设存在的不足,本文从不同标准制定主体的角度提出建议:提升组织能力、统筹能力、专业能力、战略能力等四种能力,同时运用标准公开、标准集成、标准优化、标准弹性等四种手段,更好契合标准的六大特性,以期为标准科学找到更为适合的实现路径,发挥支出标准在资源配置中的管理作用。

Scientific standard is the important components and metrics of the modern budget management system.Based on the financial sustainability,this article takes the expenditure standards of the central government departments as the research objects.It is found that the departmental expenditure standard has six characteristics,such as complexity,constraint,stability,applicability,concealment and confidentiality.In view of the shortcomings of the current scientific standard system,from the perspective of different standard builders,this article suggests to improve organization ability,overall ability,professional ability and strategic ability while using open standards,compositive standard,majorizing standard,standard elasticity,better fit the characteristics of standard,in order to find a more suitable path for scientific standard,play the role of expenditure standard in the management of resource allocation.