进一步改革完善预算制度的方向和重点

The Direction and Key Points of Further Reforming and Completing the Budgetary System

预算管理体现国家战略和政策方向,是政府职能和行为的反映,也是支撑国家治理体系和治理能力现代化的重要基石。为提升政府治理能力,必须做好预算管理制度改革顶层设计,实现各项预算管理制度的有机集成和高效协同。面对经济不确定性增加,收支矛盾加剧,预算在当前和未来一段时间将长期面临紧平衡的挑战。本文研究了进一步改革完善预算制度的方向和重点,以增强财政统筹能力和提升财政资金配置使用效率为重点,推动完善统筹有力、约束严格、讲求绩效、规范透明、持续安全、信息化支撑的现代预算制度,以提高政府预算统筹能力,增强预算对国家重大战略任务、国家发展规划的财力保障,并牵引带动政府治理效能的不断提升。

Budget management reflects the national strategy and policy direction,reflects the functions and behaviors of the government,and is also an important cornerstone to support the modernization of the national governance system and governance capacity.In order to improve the governance capacity of the government,it is necessary to do a good job in the top-level design of the budget management system reform,and realize the organic integration and efficient coordination of various budget management systems.Facing the increasing economic uncertainties and the increased contradictions between revenue and expenditure,the budget will face the challenge of tight balance for a long time at present and in the future.This paper studies the direction and focus of further reform and improvement of the budget system,focusing on strengthening the overall financial capacity and improving the efficiency of the allocation and use of financial funds,promoting the improvement of a modern budget system with strong overall arrangements,strict constraints,performance,standardization,transparency,sustainable security,and information support,so as to improve the government's overall budgetary capacity and strengthen financial support for major decisions and deployments,increase budgetary support for major national strategic tasks and national development plans,and improve the effectiveness of government governance.