程序与政治:俄罗斯的联邦预算制定过程  

Procedure and Politics:Federal Budgeting in Russia

作　　者：苟燕楠[1] 杨康书源 Gou Yannan;Yang Kangshuyuan

机构地区：[1]复旦大学国际关系与公共事务学院

出　　处：《财政科学》2018年第6期18-25,44,共9页Fiscal Science

摘　　要：尽管国内对俄罗斯的中期预算、稳定基金等机制有了不少研究,但对俄罗斯联邦预算过程这一预算基础内容的关注较少。本文主要以俄罗斯2018年联邦预算的制定过程为例,梳理了俄罗斯联邦预算在政府内部的编制过程和在国家杜马的审议过程。本文发现,俄罗斯联邦预算体系在机制化、公开化和信息化等领域取得了令人瞩目的成就,较好地实现了程序与政治运作的匹配,但宏观经济和政策执行能力成为了最大的制约因素。考虑到中俄两国在国情、历史等方面的相似性,俄罗斯联邦预算过程的改革路径可以为我国的预算改革提供可资借鉴的经验和教训。Chinese scholars have paid limited attention towards the federal Budget process of Russia,despite there are many researches on medium-term expenditure frameworks,stability funds and many other mechanisms of Russian budget.This article reviews the process of budget planning within the executive branch and the process of discussion and approval within the legislative branch,while using the budget process of 2018 as the sample.The authors discovered that Russia has made significant breakthroughs in legalization,disclosure and digitalization,which ensures the coordination of procedure and politics.However,the economic recession and lack of executive effectiveness has stalled the Russian budget transformation.Given the similarities of China and Russia in terms of development conditions and history,the reforms of Russian federal budgeting provides beneficial experiences and lessons for China to study.

关 键 词：俄罗斯 预算过程 现代预算制度 预算公开 

分 类 号：F812.3[经济管理—财政学]