中国政府预算改革四十年回顾与前瞻——从“国家预算”到“预算国家”的探索  

The Review and Prospect of Forty Years of China's Government Budget Reform:Exploration from “National Budget” to “Budget Country”

作　　者：马蔡琛[1] 苗珊[1] Ma Cai -chert;Miao Shan(School of Economics, Nankai University, Tianjin 300071)

机构地区：[1]南开大学经济学院,天津300071

出　　处：《经济纵横》2018年第6期39-50,共12页Economic Review Journal

基　　金：国家社科基金重大项目"我国预算绩效指标框架与指标库建设研究"(编号:12&ZD198)的成果;中国特色社会主义经济建设协同创新中心资助

摘　　要：改革开放以来,我国预算管理制度经过四十年的变迁,适应了社会主义市场经济体制的需求,并逐渐向匹配国家治理体系和治理能力现代化要求的方向转变。总体看,预算改革经历了萌芽、兴起和再出发三个阶段,内在需求和外在要求共同推动改革,预算管理制度呈现"中间扩散型"和"供给主导型"并存的特点,既有渐进式也有激进式的预算改革,并呈不断形成又不断突破路径依赖的趋势。为建立完善的现代预算管理制度,还需要从提高预算资金的配置效率和支出效果、加强总额控制、强化预算监督等维度加以谋划,以实现财政可持续。Since the reform and opening up,China＇s budget management system has adapted to the needs of the market economy system after the 40-year change and gradually shifted to match the requirements of the modernization of national governance system and governance capability. Generally,the budget reform experienced three stages： budding,rising,and relaunching. And the budget reform has four characteristics： promoted by the internal needs and external requirements,＂middle-proliferation＂coexisting with ＂supply-leading＂,including progressive and radical reform,forming and breaking the path dependence. In order to establish the modern budget management system,it is necessary to improve the allocation efficiency and expenditure effect of budget funds,strengthen the total control and budget supervision to achieve financial sustainability.

关 键 词：改革开放四十年 现代财政制度 预算改革 制度创新 

分 类 号：F812.3[经济管理—财政学]