现代预算管理制度:发展进程、改革动向与经验借鉴  

Modern Budget Management System:Development Process,Reform Trend and Experience Reference

作　　者：樊丽明[1,2] 曲静雅 FAN Li-ming;QU Jing-ya

机构地区：[1]山东大学经济学院 [2]山东大学国家治理研究院

出　　处：《中央财经大学学报》2024年第11期3-12,共10页Journal of Central University of Finance & Economics

基　　金：山东省社会科学基金重大委托项目“中国政府预算治理理论与制度体系研究”(项目编号:23AWTJ04)。

摘　　要：系统考察现代预算管理制度的发展进程,分析典型国家预算管理制度改革动向,总结现代预算管理制度改革经验,对我国进一步健全现代预算管理制度具有重要意义。现代预算管理制度发展进程大致可以分为控制取向、绩效导向、基础制度优化和风险控制四个阶段。梳理典型国家现代预算管理制度改革最新动向发现,预算管理制度改革主要聚焦于夯实预算管理基础、提高绩效管理质量以及加强债务风险防控。借鉴典型国家现代预算管理制度改革经验,结合我国实现国家治理体系和治理能力现代化需求,可探索从完善预算公开和监督制度、提高绩效管理水平、增强国家宏观调控能力、健全政府债务管理机制等方面健全现代预算管理制度。It is of great significance to systematically examine the development process of modern budget management system,analyze the reform trend of budget management system in typical countries,and summarize the reform experience of modern budget management system,so as to further improve the modern budget management system in China.The development process of modern budget management system can be roughly divided into four stages:control orientation,performance orientation,optimization of basic system and risk control.The latest trend of modern budget management system reform in typical countries shows that the reform of budget management system mainly focuses on consolidating the foundation of budget management,improving the quality of performance management,and strengthening the prevention and control of debt risk.Drawing on the experience of reforming modern budget management systems in typical countries,and taking into account the need to modernize China's national governance system and governance capacity,it is possible to explore the improvement of modern budget management systems in terms of perfecting the budget disclosure and supervision system,improving the level of performance management,enhancing the country's capacity for macroeconomic regulation and control,and improving the mechanism for the management of government debt.

关 键 词：现代预算管理制度 预算管理基础 绩效管理质量 债务风险防控 

分 类 号：F812.3[经济管理—财政学]