推进中国式现代化与现代预算制度建设

Advancing Chinese Modernization and Establishing the Modern Budget System

现代预算制度能够为中国式现代化建设提供更坚实、更有效率的财力支撑。在加强财政资源全面统筹的基础上,完善国有资本经营预算绩效评价,以事前绩效评估推动零基预算改革,是提升全口径预算资金使用效率的关键手段。在国家治理法治化进程中,应进一步完善预算公开和监督机制,健全预算管理的法治保障。为促进现代化进程中各项政策目标的达成,需强化预算编制的政策导向,在构建制度化中期预算框架的导向和约束之上,考虑支出审查与政策审查的具体结合路径。

The modern budget system can provide better and more efficient financial support for Chinese modernization.This paper firstly explains the important role of the modern budget system in promoting the modernization process,analyzes the real problems of the current budget system,and then proposes that the modern budget system should be further improved in four aspects:overall planning,efficiency,standardization and policy orientation.In terms of overall planning,the government budget should be strengthened for the integrated management of administrative income,debt income and income from state-owned resources and assets,and the combination of budget flow management and asset stock management should be explored.On the basis of overall planning,the utilization efficiency of budget funds should be improved to cover the general public budget,establish a performance evaluation system of state-owned capital operating budgets for capital expenditures,and prospectively expand the performance evaluation to the ex-ante stage.At the level of technical tools,it is crucial to carry out an ex-ante performance evaluation to make up for the lag of an ex-post evaluation.At the level of budgeting methods,it is essential to deepen the zero-based budget reform and break the solidified pattern of departmental expenditures to ensure the efficient allocation of public resources.From a normative point of view,the modern budget system,as a scientific tool for national governance,relies on the effective implementation of budget disclosure and budget monitoring mechanisms.Therefore,it is necessary to expand the scope of budget disclosure,steadily improve the quality of information disclosure,and strengthen the fundamental constraints on government revenue and expenditure behaviors through high-level legislative documents.In order to strengthen the policy orientation of budgeting,the combination of expenditure review and policy review should be explored in addition to adhering to the orientation and constraints set forth by the medium-term budget framework.Compared with previous literature,this paper makes marginal contributions in the following two aspects.On the one hand,based on the risks and challenges faced in the process of Chinese modernization,it analyzes the strategic orientation of the third plenary session of the 20th Central Committee of the Communist Party of China in deepening the reform of the fiscal and taxation system in the light of the current fiscal and economic situation,and elaborates on the significance of the modern budget system in the process of Chinese modernization.On the other hand,it adheres to the problem orientation,analyzes the key nodes of the current budget system that need to be improved,and puts forward practical reform proposals for specific aspects such as full-caliber budget management,whole-process performance evaluation,standardization of budget management,and policy orientation of budgeting.This paper has certain reference value for further deepening the reform of the fiscal and taxation system and improving the modern budget system.