公共预算和财政改革:中东欧转型国家的经验与教训  

Public Budget and Financial Management Reform:The Experience and Lessons of Central and Eastern European Transitional Countries

作　　者：於莉[1] 

机构地区：[1]华南师范大学公共管理学院,讲师广州510006

出　　处：《中国行政管理》2010年第8期106-110,共5页Chinese Public Administration

基　　金：国家社会科学基金项目"预算改革与责任政府的建构"(编号:08CZZ020)的阶段性成果之一

摘　　要：对于转型国家来说,制度调整、转型或重构是最主要的挑战之一。在公共部门预算和财政管理领域,也面临着同样的任务。中东欧转型国家公共预算和财政管理改革的经验教训表明,要为预算体制转型提供更持续的动力,必须进行主动性改革,并依据预算制度变迁的阶段性特征与基本要求来设计改革战略与顺序。当然,改革也必须积蓄关键参与者的支持。虽然预算法制作为转型国家预算改革的最终解决之道还存在很多不确定性,但其重要性不容忽视。因此,转型国家应该重新思考预算改革的终极目标,将公共预算塑造成一个关键的公共责任机制。For transitional countries, the adjustment, transition and reconstruction of the institutions is one of the most important challenges. The same is true in public budget and financial management. The experience and lessons of public budget and financial management reform in Central and Eastern European transitional countries show that it is necessary to carry out proactive reform to provide sustainable driving force for the transformation of budgetary institution, and to design the strategy and sequence of reform based on stage characteristics and basic requirements of the transformation of budgetary institution. Of course, the reform must have the support of key budget actors. There are still many uncertainties in promoting the budget system law as the final solution of the budget reform in transitional countries, but the importance of the budget system law should not be ignored. Thus, the ultimate goal of budget reform should be reconsidered, it is necessary to shape the public budget as a key mechanism for public accountability.

关 键 词：转型国家 预算改革 预算体制 

分 类 号：F811[经济管理—财政学]