我国政府预算体系的演化逻辑及改革取向  

The Evolution Logic and Reform Orientation of China's Government Budget System

作　　者：姚东旻 于曙光 王艺霏 YAO Dong-min;YU Shu-guang;WANG Yi-fei

机构地区：[1]中央财经大学中国财政发展协同创新中心

出　　处：《改革》2025年第3期53-68,共16页Reform

基　　金：国家社会科学基金重点项目“政府预决算视角下提升我国国家创新体系整体效能的财政体制与政策研究”(20AJY020)。

摘　　要：我国政府预算实践经历了单式预算向复式预算转变、复式预算不断发展和完善的演化历程,国家经济职能的实现与财政活动内容的扩展是预算体系演化的核心逻辑和依据。然而,目前“四本预算”账户之间调入调出频繁,勾稽关系复杂,“四本预算”账户之间存在割裂分布、交叉重复等问题,在一定程度上制约了财政资源和预算的统筹能力。基于全面性、同质性和独立性原则,未来预算体系改革应分阶段有序推进,短期内,调整“四本预算”收支边界,加强协调衔接;中期内,加强相关预算整合,提升财政资源统筹能力;长期内,构建两本预算体系,注重中长期可持续性。The practice of government budget in China has evolved from a unified budget to a dual budget,with continuous development and improvement of the dual system.The realization of national economic functions and the expansion of fiscal activities are the core logic and fundamental basis for the evolution of the budget system.However,at present,there are frequent transfers between the four budgets,with complex interrelationships,and issues such as fragmentation,overlapping,and redundancy between the four budgets.These problems constrain the capacity for coordinated fiscal resource and budget management.Based on the principles of comprehensiveness,homogeneity,and independence,the future optimization of the budget system should be carried out in stages.In the short term,it is essential to adjust the boundaries of revenue and expenditure for the four budgets and strengthen coordination.In the medium term,the integration of related budgets should be reinforced to enhance the capacity for fiscal resource coordination.In the long term,the two budgets system should be established with a focus on long-term sustainability.

关 键 词：复式预算 四本预算 一般公共预算 预算稳定调节基金 

分 类 号：F812.3[经济管理—财政学]