健全预算制度:环境性规则、财政约束规则和程序性规则审视  

Establishing a Sound Budget System:An Examination of Environmental Rules,Fiscal Constraint Rules,and Procedural Rules

作　　者：王雍君[1] Wang Yongjun

机构地区：[1]中央财经大学

出　　处：《财政科学》2024年第11期9-22,共14页Fiscal Science

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”(项目编号:22&ZD089)。

摘　　要：预算制度不直接决定决策者行为,却时刻限定其预算决策的环境、范围和程序,因而构成现代财政制度和公共治理的基石。现行预算制度的决策限定功能薄弱,亟需深度改革,可概括为三个关键命题:健全环境性规则以创建更好的决策环境,重点应是预算全面性、透明度、功能平衡和问责机制;健全财政约束规则以强化总额财政纪律,重点应是计量和披露作为评估工具和决策工具的标准赤字信息;健全程序性规则以促进财政基准与政策目标的磨合,重点应是强化人大和财政部门的权威性,以及预算程序集中化和基线筹划。这些着眼于强化决策限定功能的预算制度改革努力,对防范财政混乱和不可持续以及改进治理至关紧要。The budget system doesn't directly determine the behavior of decision-makers,but constantly limits the environment,scope,and procedures of their budget decisions,thus forming the cornerstone of modern fiscal systems and public governance.The decision-making function of the current budget system urgently needs deep reform,which can be summarized as three key propositions:improving environmental rules to create a better decision-making environment,with a focus on budget comprehensiveness,transparency,functional balance,and accountability mechanisms;Establish sound fiscal constraint rules to strengthen overall fiscal discipline,with a focus on measuring and disclosing standard deficit information as evaluation and decision-making tools;Estab-lishing procedural rules to promote the integration of fiscal benchmarks and policy objectives,with a focus on strengthening the authority of the National People's Congress and financial departments,as well as centralizing budget procedures and baseline planning.These efforts to strengthen the decision-making function of budget system reform are crucial for preventing fiscal chaos and unsustainability,as well as improving governance.

关 键 词：预算制度 环境性规则 财政约束规则 程序性规则 预算决策 

分 类 号：F812.3[经济管理—财政学]