澳大利亚联邦政府预算报告分析及借鉴  

Australia Government Budget Report Analysis and Experience

作　　者：刘翠微 Liu Cuiwei

机构地区：[1]中国财政科学研究院外国财政研究中心

出　　处：《财政科学》2019年第8期155-160,F0003,共7页Fiscal Science

摘　　要：本文概述了澳大利亚联邦政府预算报告体系和内容,回顾了澳大利亚联邦政府预算改革历程,总结了预算报告形成过程中与立法机构和公众的沟通机制。有益的启示和借鉴是,预算报告和演讲要有主题,要围绕设定的财政原则和目标,逐步完善财政报告体系,借鉴预算闭门会和网上征询意见等方式加强预算编制过程中与利益相关方的沟通。This paper introduces federal budget report system of Australia, shows a brief history of budget reform since 1974, summarizes the communication mechanism with the legislature and the public during the formation of the budget. For reference and inspiration, budget reports should have distinctive budget theme, fiscal rules and fiscal objective. Budget paper should have a public version which is easy to understand. Budget lock- up and pre-budget submissions are nice mechanisms to connect with stakeholders, and it is necessary to speed up the establishment of modern fiscal report system.

关 键 词：澳大利亚 现代财政报告体系 预算演讲 预算闭门会 预算前征求意见 

分 类 号：F817.12[经济管理—财政学]