国家审计视角下的现代预算制度改革

Modern Budget System Reform From the Perspective of State Audit

国家预算能够体现国家的战略和政策,反映各级政府的活动范围和方向,“健全现代预算制度”是党的二十大报告明确提出的要求。本文基于国家审计视角,对现代预算制度在中国式现代化建设中的地位和作用、党的十八大以来预算制度建设取得的主要成就、国家审计在促进现代预算制度建设中的作用以及未来健全现代预算制度的主要内容等问题进行了探讨。其中需要重点关注的是:健全财政资源统筹机制,确保国家重大决策部署财力支撑;深化预算管理制度改革,提高财政资金使用效益和政策效能;增强财政可持续能力,形成发展与安全协调机制。

The national budget can reflect the national strategy and policy,and reflect the scope and direction of activities of governments at all levels.“Improving the modern budget system”is a clear requirement of the report of the 20th National Congress of the CPC.Based on the perspective of national audit,this paper discusses the status and role of modern budget system in the construction of Chinese style integration,the major achievements made in the construction of budget system since the 18th National Congress of the CPC,the role of national audit in promoting the construction of modern budget system,and the main content of improving modern budget system in the future.Among them,we need to focus on:improving the mechanism for overall planning of financial resources,ensuring financial support for major national decisions;deepening the reform of the budget management system,improving the efficiency of the use of financial funds and policy effectiveness;enhancing financial sustainability,and forming a development and security coordination mechanism.