澳大利亚年初预算报告研究及其对中国的启示  

A Research on Annual Budget Report at the Beginning of Fiscal Year in the Commonwealth of Australia and Its Implication for China

作　　者：周美多[1] 金笑驰[1] 

机构地区：[1]电子科技大学,成都611731

出　　处：《电子科技大学学报（社科版）》2013年第3期50-56,共7页Journal of University of Electronic Science and Technology of China(Social Sciences Edition)

基　　金：教育部人文社会科学研究青年基金项目"我国省内县际间财政均衡研究:经济;政治;法律的视角"(10YJC810063);国家自然科学基金资助项目"均等与增长:转移支付对县级公共服务财政投入的影响--基于2003年至今中国县级数据的实证研究"(71103026)

摘　　要：澳大利亚联邦政府具有较为完善的预算报告体系。其年初预算报告包括:预算陈词、预算一览、预算概述、预算战略和展望、预算措施、政府间财政关系、机构资源和拨款议案八个重要组成部分。这些预算文件具有全面性、结果导向、中期规划和亲和性的鲜明特征,为我国完善中央年初预算报告提供了有益的借鉴。此外,分阶段完成年初预算报告的具体性、全面性、全局性和规划性四个步骤的改革,将有助于提高我国的预算信息公开程度,从而"创造条件让人民监督、批评政府"。The Commonwealth of Australia has a consummate budget reporting system. One of the most important is the annual budget report at the beginning of the fiscal year including eight parts： budget speech, budget at glance, budget overview, budget strategy and outlook, budget measures, Australia＇s federal relations, agency resourcing, and appropriation bills. These budget papers are comprehensive, result-oriented, medium term planning, and reader-friendly. They provide helpful experiences for China and we could promote open and transparent budget information by improving our annual budget report with four stages, which will create conditions for people to oversee and criticize the government.

关 键 词：预算报告体系 年初预算报告 信息公开 预算民主 

分 类 号：F810.3[经济管理—财政学]