预算筹划视角的农业政策制定方式改革:核心命题与议程建构  

Reform of Agricultural Policy Making Approaches from the Perspective of Budget Projection:Core Propositions and Agenda Building

作　　者：王雍君[1] 颜霄 刘幸幸 Wang Yongjun;Yan Xiao;Liu Xingxing

机构地区：[1]中央财经大学财经研究院 [2]中央财经大学财政税务学院

出　　处：《中国农村经济》2024年第4期2-19,共18页Chinese Rural Economy

基　　金：国家社会科学基金重大项目“新时代财政政策效能提升的测度理论、方法与中国实践研究”(编号:22&ZD089)的资助。

摘　　要：农业政策理论与改革一直是相当活跃的研究主题,但从预算筹划视角探讨政策制定方式改革至今未被纳入研究视野。与改革政策制定相比,改革政策制定方式--尤其是从构建预算筹划框架入手,更可能带来系统且持续的政策改善,相关研究也更可能产生丰富的思想洞见。本文澄清了农业政策预算筹划框架的四个核心模块,依次为政策筛选的规则与标准、现行政策的预算基线、新政策的预算基线和支出节约基线。在此基础上,本文鉴别了农业政策制定方式改革的两个核心命题,即现行政策与新政策筛选的合理化,以及采用基线筹划制定农业预算与农业政策。相应的改革议程涵盖三项核心内容:在预算准备早期阶段完成农业政策制定,农业部门和水利等涉及农业政策事务的部门合编综合农业预算,以及将综合农业预算纳入联结共同成果的核心工作流程。开发《综合农业预算指南》《农业政策成本核算指南》和强化综合农业预算审查,应作为主要的配套安排。以上预算筹划框架、核心命题和改革议程原则上也适合其他政策领域,但对农业政策尤其合适,因为其改革红利通常最大。Agricultural policy theory and reform have been fairly popular research topics,but the reform of policy making approaches from a budget projection perspective has not been included in the research landscape to date.Compared with reforming policy making,reforming policy making approaches,particularly starting from constructing budgetary projection frameworks,is more likely to yield systematic and sustained policy enhancements,and related research is also more likely to generate rich ideological insights.This paper clarifies the four core modules of agricultural policy budget projection framework,which are the rules and standards for policy screening,current policy baseline,new policy baseline,and expenditure saving baseline.Building upon this foundation,the paper identifies two core reform propositions,which are the rationalization of screening current and new policies,and the use of baseline projection to determine agricultural budget and policies.The corresponding reform agenda covers three core elements:the completion of agricultural policy making in the early stage of budget preparation,the compilation of comprehensive agricultural budget by the agricultural sector and water conservancy departments and the inclusion of comprehensive agricultural budget into the core work process linking common outcomes.The development of the Integrated Agricultural Budget Guide and the Agricultural Policy Costing Guide,and the strengthening of the Integrated Agricultural Budget Review should be major supporting arrangements.The budget projection framework,core propositions,and reform agenda described above are also in principle applicable to other policy areas,but are particularly appropriate for agricultural policy whose reform dividends are usually the largest.

关 键 词：农业政策 预算筹划 预算指南 成本核算 

分 类 号：F320[经济管理—产业经济]