公共预算政策制定研究  

Policy Design Study in Public Budget Field

作　　者：中国财政科学研究院<公共预算政策制定研究>课题组 白景明 赵福昌 于长革 李成威 刘红艺 李丰伟 The Research Group of Public Budget Policy Design Study;Chinese Academy of Fiscal Science

出　　处：《财政科学》2017年第10期75-92,共18页Fiscal Science

摘　　要：公共预算政策制定是国家预算的重要问题,随着预算改革推进,我国公共预算政策制定机制不断完善,基本反映了国家大政方针的需要。但仍有不少问题亟待改善,如预算政策依据不够统一具体、预算权不统一、预算权威性不足等,导致预算与国家战略和大政方针、"事"与"钱"存在一定程度的脱节等问题,影响了国家大政方针的落实。提高预算政策制定的科学性,实现预算政策与国家大政方针、"钱"与"事"协调统一的思路和政策建议如下:一是强化预算编制工作的组织和领导,在决策层面保障政府政策贯彻落实;二是统一预算权,在体制层面确保预算政策充分体现政府的战略目标和政策意图;三是优化部门设置和职能配置,保障实现政府战略目标上"钱"与"事"协调统一;四是改进预算编制方法,在技术层面确保国家大政方针贯彻落实。The design of public budget policy is an important part of state budget. With the proceed of budget reform, China keeps improving its policy design mechanism in public budget area and now it basically reflects the demand of national politics and guidance. But there are still some problems. For example, the policy and criteria for budget is not so specific and well unified, no unified budget right, no enough budget authority. All these bring such issues as budget can＇t serve national strategy, politics and guidance well, duty and finance can＇t match well, these will affect the national policy application and its goal achievement. To improve the science of budget policy design and fix the problems mentioned above, the following recommendation have been presented：1） improve the organization and lead of budget prepare to ensure the policy implement at decision level, 2） unify budget right to ensure budget policy help the achievement of government strategy and policy purpose, 3） optimize department setting up and function dividing to ensure the match between the duty and finance, 4） improve the budget prepare method to ensure the implement of national strategy and guidance at technical level.

关 键 词：公共预算 预算政策 预算编制 

分 类 号：F812.3[经济管理—财政学]