现代财政制度背景下优化地方财政资金与项目管理的经验与策略  

On the Strategy of Optimizing Local Financial Fund and Project Management in the Context of Modern Financial System

作　　者：苑德宇[1] 毛捷[1] YUAN Deyu;MAO Jie(University of International Business and Economics,100029)

机构地区：[1]对外经济贸易大学国际经济贸易学院,北京市100029

出　　处：《财经智库》2021年第2期87-109,143,共24页Financial Minds

基　　金：北京市社会科学基金项目“北京市政基础设施系统协调性测度及优化策略研究”(18YJB014)。

摘　　要：在当前我国财政收支矛盾加剧的背景下,建立现代财政制度对加强我国财政资金和项目管理提出了更严、更高、更科学的要求。长期以来,虽然地方财政资金与项目的使用和管理效率大幅提高,但仍存在诸多问题。本文通过对我国地方政府财政收支、政府债务、政府投资基金、公共服务外包等多个方面存在的管理问题进行梳理,借鉴国外相关成熟经验,为完善地方财政资金和项目管理提出针对性建议,以期为加快建立我国现代财政制度提供政策和实践支撑。With the increasing contradiction of China’s financial revenue and expenditure,the construction of Modern Financial System puts forward more stringent,higher,more scientific requirements to China’s financial fund and project management.For a long time,the construction of local financial fund and project management system has been constantly strengthened,and the efficiency has been greatly improved in China,but there are still many matters.This paper analyzes management problems on local government revenue and expenditure,government investment fund,public service outsourcing,refers to critical experiences,and puts forward targeted proposals to improve local fiscal fund and project management.

关 键 词：现代财政制度 地方财政资金与项目 公共服务外包 政府投资基金 

分 类 号：F812.2[经济管理—财政学]