中美中期预算改革的比较分析  

A Comparative Analysis of Medium-term Budget Reforms between America and China

作　　者：张韬[1] 

机构地区：[1]中央财经大学财政学院,北京100081

出　　处：《广东财经大学学报》2016年第1期98-104,共7页Journal of Guangdong University of Finance & Economics

摘　　要：美国由于预算权力过度集中于行政机构,加之党派之间争斗不断,致使缺乏法律约束力的嵌入式中期财政支出框架存在巨大的安全隐患。中国的中期财政规划也面临着两难选择,一方面将中期财政规划嵌入年度预算很难达到改革目标,另一方面中期财政规划难以对年度预算进行有效约束。只有确立立法机构在预算体系中的主导地位,进一步修改完善《预算法》及相关法律法规,制定《中期预算法》,建设法治政府与责任政府,保证财政的公开透明,才有可能使正在实施的中期财政规划顺利过渡到真正的中期预算。Because over-concentrated budgetary power belongs to administration and partisan struggle, the embedded MTEF, which is lack of legally binding force, exists a huge security risk in America. MTFP is also faced with a dilemma of choice in China. On the one hand, it is difficult to achieve the target for reform via embedding MTFP into annual budget. On the other hand, it is impossible for MTFP to constrain annual budget. China should establish the core position of the legislative body in the budget system, perfect the Budget Law, formulate the Medium Term Budget Law and the relevant laws and regulations, construct law- based and responsible government, and ensure public transparency. Only in this way can we guarantee smooth transition from executory medium-term fiscal planning to real medium-term budget.

关 键 词：财政支出 中期财政规划 中期预算 年度预算 美国 中国 

分 类 号：F817.12[经济管理—财政学] F812.3