积极稳妥推行中期财政规划管理

Implement the Medium-term Fiscal Planning Management Actively and Steadily

改进预算管理和控制,实行中期财政规划管理,建立跨年度预算平衡机制,是新预算法的重大突破,也是深化预算管理制度改革的重要内容。如何积极稳妥推进这项改革,还有许多问题需要深入研究。本文首先阐明中期财政规划内涵及我国实行中期财政规划管理的重大意义,然后深入分析当前实行中期财政规划管理的基础条件及面临的挑战和困难,在借鉴国际经验的基础上,结合我国国情,从科学规划、做好衔接、配套改革、基础工作四个方面提出对策建议。

Improving budget management and control, implementing the medium-term fiscal planning management, establishing the mechanism of inter annual budget balance, is a major breakthrough in the new budget law, but also an important content of the reform of budget management system. About how to push forward the reform actively and steadily, there are many problems need to study. The article firstly expounds the connotation of medium-term fi scal planning and signifi cance of the medium-term fi scal planning management in our country, then analyzes basic conditions of implementing medium-term fiscal planning management, the challenges and diffi culties that we need to face. On the base of international experience, according to the situation of our country, the article puts forward countermeasures and suggestions from four aspects containing the scientifi c planning, proper connections, coordinated reform and element job.