新一轮财税体制改革下中期预算改革的思考  

Thoughts on the Mid-term Budget Reform under the New Round of Fiscal and Tax System Reform

作　　者：白彦锋 侯微怡 BAI Yan-feng;HOU Wei-yi

机构地区：[1]中央财经大学研究生工作部 [2]中央财经大学研究生院 [3]中央财经大学财政税务学院

出　　处：《改革》2024年第7期45-54,共10页Reform

基　　金：国家社会科学基金项目“推进共同富裕的数字财税治理研究”(22VRC121)。

摘　　要：新一轮财税体制改革是全面深化改革的重要组成部分,是一场关乎国家治理体系和治理能力现代化的深刻变革。通过构建中期预算改革与新一轮财税体制改革核心目标的理论联系,分析中期预算框架提高财政能力、促进国家治理体系和治理能力现代化的内在机理。中期预算框架在新一轮财税体制改革中是增强财政稳定性、助力财政提质增效、实现最优财力均衡的理想“支点”。目前我国预算管理制度改革已进入深水区,中期预算改革的深化面临诸多阻力,难以满足我国高质量发展的需求,不利于我国治理体系和治理能力现代化的推进。新一轮财税体制改革应进一步深化中期预算改革,加大预算统筹力度,推进宏观政策协调配合,加强财政预算管理,增强财政可持续性,强化规划统筹和可操作性,大力提质增效,让财政更好地支撑国家发展战略。The new round of fiscal and tax system reform is an important component of the comprehensive deepening of reform,and is a profound transformation related to the modernization of the national governance system and governance capacity.By establishing a theoretical connection between the mid-term budget reform and the core objectives of the new round of fiscal and tax system reform,this paper analyzes the internal mechanism of the mid-term budget framework in improving fiscal capacity,promoting the modernization of the national governance system and governance capacity.The medium-term budget framework is an ideal"pivot"in the new round of fiscal and tax system reform to enhance fiscal stability,help improve fiscal quality and efficiency,and achieve optimal financial balance.At present,China's budget management reform has entered a deep stage,and the deepening of mid-term budget reform faces many obstacles,which are difficult to meet the needs of high-quality development in China and are not conducive to the modernization of the national governance system and governance capacity.The new round of fiscal and tax system reform should further deepen mid-term budget reform,increase budget coordination efforts,promote macro policy coordination and cooperation,strengthen fiscal budget management,enhance fiscal sustainability,strengthen planning coordination and operability,vigorously improve quality and efficiency,and enable finance to better support national development strategies.

关 键 词：中期预算改革 财税体制改革 财政规划 政府治理 

分 类 号：F812.33[经济管理—财政学]