健全现代预算管理制度:改革分析与路径探索

Improving the Modern Budget Management System:Reform Analysis and Path Exploration

我国现代预算管理制度的改革方向是促进实现国家治理体系和治理能力现代化。遵循一般原则与立足中国国情相结合的改革模式,我国已基本建立起现代预算管理制度框架和预算治理体系。但是,全面规范、公开透明、标准科学、约束有力、讲求绩效、综合统筹、持续安全的预算管理制度仍有待健全。着眼于现代预算管理制度改革的总体目标,可探索从支出项目全生命周期管理、预算公开透明、预算支出标准体系建设、中期财政规划体系建设、预算绩效管理、财政资源综合统筹和财政风险防范化解七条路径来健全现代预算管理制度。

The reform direction of China's modern budget management system is to promote the modernization of the country's governance system and capacity.Following the reform model that combines general principles with China's national conditions,the framework and a modern budget management system have been basically established.However,the budget management system of comprehensive standardization,open and transparent,scientific standards,strong constraints,performance,comprehensive planning and continuous safety still needs to be improved.Focusing on the overall goal of the modern budget management system reform,we can explore from the whole life cycle management,transparent budget,budget standard system construction,medium-term fiscal planning system construction,comprehensive budget performance management,overall planning of financial resources and financial risk prevention to improve the modern budget management system.