试论我国预算管理体系建设

On the Construction of Government Budget Management System

近些年来,伴随着经济体制改革的步伐,我国预算管理改革已初显成效,政府预算透明度有了长足的进展。但是,由于我国处于经济转轨时期,财政管理必然带有从计划经济到市场经济的“过渡性”特征,因此,建立透明的预算管理体系非常重要。

In recent years ,with the progress of the economic system reform, the effect of the budget management reformation have primarily emerged , the transparence of government budget also has a quite great evolution . However , since our economy is on shunting from planned economy to market economy , fiscal administration inevitably has the character of limbo which emerges from the transition. So, it 's vital to build and strengthen a transparent government budget management system.