改革开放四十年政府预算制度改革回顾与展望
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摘要
预算制度是国家财政分配公共资源、行使政府职能的重要制度保障。改革开放以来,伴随着经济体制改革的不断深化,预算制度得以重新恢复,预算编制管理方式不断完善,有力促进了国家治理能力提升和治理体系现代化水平。总体来看,可以将近四十年来的政府预算制度改革分为四个阶段:一是政府预算制度的重新确立及初步探索阶段(1978—1993年);二是初步建立适应社会主义市场经济要求的政府预算制度阶段(1994—2003年);三是预算制度改革深化阶段(2004—2013年);四是推进建立现代政府预算制度阶段(2013年至今)。本文在梳理上述阶段改革举措的基础上,从国家治理角度总结改革成效,在预算编制管理权责、预算法制化的具体制度设计以及预算体系内部衔接等方面发现问题,并从改进预算理念、整合预算体系、改进预算编制、推行绩效管理四个方面给出建议。
The budget system is an important institutional guarantee for the state finance to allocate public resources and exert administrative functions. Since the reform and opening up, with the deepening reform of the economic system, the budget system has been restored, and the budget preparation management method has been continuously improved, which has effectively promoted the improvement of the national governance capacity and the modernization of the governance system. In general, the government budget system reform in the past forty years can be divided into four stages: the first one is the re-establishment and preliminary exploration of the government budget system(1978-1993); the second one is the initial establishment of a government that meets the requirements of the socialist market economy: the budget system(1994-2003); the third one is the deepening stage of the budget system reform(2004-2013); the fourth one is to promote the establishment of a modern government budget system(2013-present). When combing the reform measures mentioned in the above stage, the thesis summarizes the reform effects from the perspective of national governance, finds problems existed in the budget management responsibility, the specific system setting of budget legalization, and the internal connection of the budget system, and improves the budget concept and integration. Suggestions are presented in four aspects, they are promoting budget idea, integrated budget system, improving budget prepare, and proceeding performance management.
The budget system is an important institutional guarantee for the state finance to allocate public resources and exert administrative functions. Since the reform and opening up, with the deepening reform of the economic system, the budget system has been restored, and the budget preparation management method has been continuously improved, which has effectively promoted the improvement of the national governance capacity and the modernization of the governance system. In general, the government budget system reform in the past forty years can be divided into four stages: the first one is the re-establishment and preliminary exploration of the government budget system(1978-1993); the second one is the initial establishment of a government that meets the requirements of the socialist market economy: the budget system(1994-2003); the third one is the deepening stage of the budget system reform(2004-2013); the fourth one is to promote the establishment of a modern government budget system(2013-present). When combing the reform measures mentioned in the above stage, the thesis summarizes the reform effects from the perspective of national governance, finds problems existed in the budget management responsibility, the specific system setting of budget legalization, and the internal connection of the budget system, and improves the budget concept and integration. Suggestions are presented in four aspects, they are promoting budget idea, integrated budget system, improving budget prepare, and proceeding performance management.
引文
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[2]王敏.一部规范政府行为的重要法律——关于《中华人民共和国预算法》[J].经济管理,1995(02):35-37.
[3]谢旭人.中国财政60年[M].北京:经济科学出版社,2009.
[4]许金柜.我国政府预算制度的历史演进与改革模式研究(1949-2013)[D].福建师范大学,2014.
[5]王丙乾.中国财政60年回顾与思考[M].北京:中国财政经济出版社,2009.
[6]高培勇,中国社会科学院财经战略研究院课题组,张蕊.完善预算体系加快建立现代预算制度[J].中国财政,2015(01):28-33.
[7]杨志勇.我国预算管理制度的演进轨迹:1979-2014年[J].改革,2014.
[8]马蔡琛,苗珊.激荡十年的中国政府预算改革(2008—2018)——基于政府预算报告的文本分析[J].财政科学,2018(06):5-11.
[9]肖捷.加快建立现代财政制度[N].人民日报,2017.
[10]财政部干部教育中心.现代预算制度研究[M].北京:经济科学出版社,2017.
[11]王雍君.中国公共预算改革:从年度到中期基础[M].北京:经济科学出版社,2011:1-8.
[12]楼继伟.深化财税体制改革[M].北京:人民出版社,2015.
[13]于杨,孙婉然,倪志良.十八大以来预算制度改革回顾与展望[J].财政监督,2017(01):15-18.
[14]刘尚希.财政与国家治理:基于三个维度的认识[J].经济研究参考,2015.
[15]陈龙.预算的建构力[M].北京:经济科学出版社,2015.
(1)陈龙.预算的建构力[M].北京:经济科学出版社,2015年版。