德国中期财政规划改革经验及启示:综合协同型预算模式  

The Experience and Inspiration of Germany Medium-term Fiscal Planning Reform:Comprehensive Collaborative Budget Model

作　　者：邝艳华[1] 

机构地区：[1]广东财经大学财政税务学院

出　　处：《公共行政评论》2016年第6期127-143,共17页Journal of Public Administration

基　　金：国家社科基金青年项目"推进生态城市建设的预算决策议程动力模型及应用研究"(13CGL152);广东省哲学社会科学规划项目"地方公共文化服务财政支出绩效评价;影响机制及优化路径研究"(GD14XYJ27)

摘　　要：我国开始探索实行中期财政规划,在此背景下,研究德国中期财政规划的经验及教训,具有非常重要的现实意义。20世纪60年代,德国为了应对二战后的财政危机,以法律形式正式推行中期财政规划改革,在原有的预算管理框架上,加入中期财政收支预测、滚动安排长期投资项目等措施,成立了国家经济平衡发展委员会,明确联邦财政部、联邦经济部等相关部门的职责,互相协同实施中期财政规划,并且强化三级政府的财政政策联动机制,成功拉动了德国经济腾飞。但是,受到预测技术约束、会计制度改革、《马斯特里赫特条约》制度约束、迎合选民、政党斗争等各方面因素影响,德国联邦政府经常人为扭曲中期财政规划数据。有鉴于此,我国需要健全法律,明确相关部门职责,与国民经济五年规划、现有年度预算框架、会计制度改革衔接,重视中期财政收支预测与重大项目安排,弹性控制财政赤字。China is beginning to implement Medium- term Fiscal Planning. In pursuit of that, it can draw important and profitable lessons from Germany's experience of Medium- term Fiscal Planning. With the assistance of laws meant to deal with a financial crisis,Germany implemented its Medium- term Fiscal Planning reform. The enacted measures such as forecasting medium- term financial receivables and expenditures and a rolling plan for long- term investment projects were added into the former budgeting management framework. A national economic stability development committee was also founded,and the duties of federal finance department and federal economic department were made clear. The reform impelled the German economy to grow quickly. However,the German federal government would often change the forecast artificially as a result of such issues as the restraints of forecast technologies,accounting system reform,the requirements of the Maastricht Treaty,demands of the electorate and struggles among political parties. In view of this lesson,China can improve its laws,confirm the duties of relevant departments, and coordinate the reform with relevantsystems. Reforms should include revamping the accounting system,developing national economic five- year- plans as well as a yearly budgeting system,forecasting medium-term financial receivables and expenditures as well as a rolling plan for long- term investment projects,and implementing control deficits flexibly.

关 键 词：中期财政规划 财政赤字 滚动安排 

分 类 号：F815.12[经济管理—财政学]