健全现代预算制度的理论分析与实践思考  

Theoretical Analysis and Practical Orientation Reflections on Improving the Modern Budgetary System

作　　者：马蔡琛[1] 唐卓越 Ma Caichen;Tang Zhuoyue

机构地区：[1]南开大学经济学院

出　　处：《财政科学》2025年第1期72-79,共8页Fiscal Science

基　　金：国家社会科学基金重大项目“健全预算制度加强财政资源和预算统筹研究”(项目编号:24ZDA038)。

摘　　要：党的二十届三中全会提出健全预算制度的要求,明确了现代预算制度改革的方向。健全预算制度不仅依赖于制度设计的完善,更需在实践中不断探索创新。建议从资金管理、主体维度增强预算制度的完整性,深化零基预算改革、强化事前功能评估、完善跨部门预算绩效考察制度、推动年度预算与中期财政规划衔接以提高预算制度的有效性,建立分类规范的预算信息公开制度和权责发生制政府综合财务报告制度以保证预算制度的透明度,从而在实践中不断健全统筹有力、科学高效、规范透明的现代预算制度。The requirements for the improvement of the budgetary system put forward by the Third Plenary Session of the 20th Central Committee of the Communist Party of China have clarified the important direction of the reform of the modern budgetary system.In the context of the current new round of fiscal and taxation reforms,the improvement of the budget system not only relies on the improvement of the system design,but also requires continuous exploration and innovation in practice.This paper suggests that the integrity of the budget system can be enhanced firstly from the dimensions of fund management and subject,and then promote the zero-based budget reform,deepen the ex ante functional assessment,develop the cross-sectoral budget performance inspection system,strengthen the convergence of the annual budget and the medium-term financial planning to improve the effectiveness of the budget system,and finally establish a categorized and standardized system of disclosure of budgetary information and an accrual-based system of comprehensive government financial reporting to ensure the transparency of the budget system,so as to continuously improve the modern budget system that is integrated,scientific,efficient,standardized and transparent in practice.

关 键 词：现代预算制度 财税体制改革 零基预算 中期财政规划 

分 类 号：F812.3[经济管理—财政学]