浅析构建跨年度预算平衡机制的难点与思路分析  

Analysis on the Difficulties and Ideas of Constructing Cross Year Budget Balance Mechanism

作　　者：任敏敏 Ren Minmin(School of Law,Anhui University,Hefei Anhui 230601)

机构地区：[1]安徽大学法学院,安徽合肥230601

出　　处：《对外经贸》2021年第7期106-109,共4页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：随着新《预算法》的出台,首次确立了在一般公共预算的框架下建立跨年度预算平衡机制,这不仅是深化财税体制改革的重要举措,也是保障财政可持续发展的必然要求。在财税体制不断深入的改革背景下,学界对于如何构建跨年度预算平衡机制开展了一系列的研究,如何从传统的年度平衡预算逐步走向跨年度预算平衡机制,成为财政制度改革的重大议题。With the introduction of the new budget law,it is the first time to establish a cross annual budget balance mechanism under the framework of general public budget,which is not only an important measure to deepen the reform of fiscal and tax system,but also an inevitable requirement to ensure the sustainable development of finance.Under the background of the deepening reform of the fiscal and tax system,the academic community has carried out a series of research on how to build a cross-year budget balance mechanism.How to gradually move from the traditional annual balanced budget to the cross-year budget balance mechanism has become a major issue in the reform of the fiscal system.

关 键 词：跨年度预算平衡机制 财政制度改革 公共预算 预算法 

分 类 号：F812.3[经济管理—财政学]