地方财政预算程序改革的价值遵循与实践进路  

The Value and Implementation of the Reform of Local Financial Budget Procedures

作　　者：王雍君[1] Wang Yongjun

机构地区：[1]中央财经大学政府预算研究中心

出　　处：《复印报刊资料（财政与税务）》2022年第12期32-39,共8页

摘　　要：地方层面日益紧迫的治理挑战正逼迫我们思考地方财政治理的基本问题:基于良治的基本原则系统改革现行预算程序。提高地方财政治理能力的根本出路,在于基于法定授权、受托责任、透明度、预见性和参与等五项基本良治原则,系统强化与改善现行预算程序,特别是提高预算准备、审批、执行和评审的质量与有效性。改革后的预算程序必须能够保证政治方向的正确性和技术上的健全性,在此基础上有效约束与引导预算过程的决策者、决策执行者和公共管理者的行为,并取代文山会海等碎片化治理机制发挥主导作用。在把财政存量和绩效管理纳入改革议程时,预算程序改革的收益将更充分和更确切。The increasingly urgent governance challenges at the local level are forcing us to reflect on the basic issue of local financial governance:systematic reform of the current budget procedures based on the basic principles of good governance.The way to improve the local financial governance capacity lies in systematically strengthening and improving the existing budget procedures-improving the quality and effectiveness of budget preparation,approval,execution,and review in particular-based on the five basic principles of good governance,that is,statutory authorization,fiduciary duty,transparency,predictability,and participation.The reformed budget procedures must be able to effectively constrain and guide the behaviors of decision makers,decision executors,and public administrators involved in the budget process,and must play a leading role in replacing fragmented governance mechanisms.When the surplus budgetary funds and performance management are included in the reform agenda,the achievements of the reform of budget procedures will be more abundant and more specific.

关 键 词：财政治理 预算程序 良治原则 流量法 存量法 绩效管理 

分 类 号：F812.3[经济管理—财政学]