“十二五”时期中国预算改革的思考——基于引入中期预算框架的视角  

Some Considerations on the Reform of China's Budget System in the Twelfth Five Year Plan Period——Based on the Angle of Introducing Medium-Term Budget Framework

作　　者：肖文东 王雍君[2] 

机构地区：[1]中国农业银行战略规划部,北京市100005 [2]中央财经大学财经研究院,北京市100081

出　　处：《中国流通经济》2011年第11期117-122,共6页China Business and Market

基　　金：国家社会科学基金项目"从年度到中期财政预算体制的转轨研究"(项目编号:07BJY141)的部分研究成果

摘　　要：20世纪80年代以来，为期3～5年的中期预算框架（MTBF）在全球范围内兴起并逐渐制度化。而我国目前实行的年度预算包括对其进行的若干改革，一直未能很好地解决财政纪律和预算与政策的连接两大预算管理难题，中期预算框架为“十二五”时期的预算改革提供了新的选择和机遇。理论研究普遍认为，与传统的年度预算相比，中期预算框架在实现预算管理各层次目标，以及加强财政受托责任和提高财政透明度等方面，均具有明显的优势。借鉴新西兰、英国、荷兰等典型国家的中期预算制度设计，我国“十二五”期间应有策略地推动引入中期预算框架的预算改革．并确保将改革的注意力集中到正确的方向和要点上来．Since 1980s, the Medium-Term （3 to 5 years） Budget Framework （MTBF） has been prevailed in global areas; and it has been institutionalized. While, at present in China, the annual budget system and the related reform did not solve the two dilemmas in budgeting, and the MTBF provides us with new choices and opportunities for budget in the Twelfth Five Year Plan period. The theoretical research shows that, comparing to the traditional annual budget system, MTBF is of more obvious advantages in terms of realizing the budget management targets in different levels, strengthening responsibilities and improving transparency. By drawing lessons from New Zealand, England and Holland, during the Twelfth Five Year Plan Period, China should introduce and promote the budget reform of MTBF, and guarantee the focus on the right direction and key points.

关 键 词：中期预算框架 年度预算 预算改革 

分 类 号：F810.3[经济管理—财政学]