再论中国公共预算改革的路径选择——基于PPBE和规划预算的考察  

Further Analysis on Path of the Reform of Chinese Government Budget——The Investigation based on PPBE and Program Budget

作　　者：马蔡琛[1] 李璐[2] 

机构地区：[1]中国社会科学院财政与贸易经济研究所,北京100836 [2]海军工程大学,武汉430033

出　　处：《甘肃行政学院学报》2009年第1期86-92,共7页Journal of Gansu Administration Institute

基　　金：国家哲学社会科学基金项目"改革和完善财政预算管理制度研究"(项目号:06CJY035);中国博士后基金特别资助项目"中国政府预算管理制度改革研究。"

摘　　要：本文在系统考察PPBE、规划预算和绩效预算的主要内容与相互关系的基础上,提出通过建立"中期计划"框架和"规划单元",构建从投入预算走向绩效产出预算的桥梁。同时设置专职预算编制机构(预算管理局),严格预算工作的时限与程序,进而实现重构中国预算改革路径选择的目标。On basis of probing into the main contents and relevance of PPBE, Program Budget and Performance Budget, our dissertation brings up another way to mould the evolvement of the reform of Chinese Public Budget. In this way, we ponder on building a bridge between Line-item Budget and Performance Budget, which is to set up ＂mid-stage planning＂ framework and ＂programming unit＂. Along with this, we advise our government to establish a professional organization such as budget administration with strict procedure. It is hoped to provide a new thinking way to carry the reform of Government Budget forward.

关 键 词：PPBE 规划预算 绩效预算 中期预算框架 预算管理局 公共预算改革 

分 类 号：F123.16[经济管理—世界经济] F810.2