公共财政支出预算管理制度的改革取向  

The Direction of Disburse Budget System in Public Finance

作　　者：颜永明[1] 杨明玉[2] 

机构地区：[1]闽江学院管理学系,福建福州350108 [2]福建省财政厅,福建福州350108

出　　处：《闽江学院学报》2004年第3期38-42,共5页Journal of Minjiang University

摘　　要：我国的预算管理制度是20世纪50年代初期在学习、模仿苏联预算管理制度的基础上形成的,带有浓厚的计划经济色彩。传统财政支出预算管理存在一些弊端,如财政范围过大,预算编制内容较粗,预算编制方法不科学,预算编制时间过短等。建国后,我国虽然在不同的历史时期、不同的经济建设阶段,对预算管理制度进行过多次的改革,但基本上都是围绕财政收入管理体制进行的改革。特别是1994年建立了分税制的财政体制,使财政收入管理逐步适应了社会主义市场经济运行的要求,打破了财政统收的局面。尽管公共财政支出预算管理制度的改革,已在多方面取得了进展,但还没有完全跳出传统计划经济的框架。本文借鉴西方国家的支出预算管理模式,结合我国的情况,论述今后我国公共财政支出预算管理制度的改革取向。Budget system is formed based on learning and imitating budget system of Russia in 1950's,with dense color of planned economy. There are many bugs in traditional budget system, for example, the budget area is too extensive, the content of budget is very coarse,the method is not scientific, the time of weaving is too short. Although there are many reformations about budget system in different time and building phases,they all focus on income management system. Especially in 1994 forming dividual tax system,finance income management fit in the request of socialism market economy. But restrained by vari- ous conditions, the reformation of uniform disbure lag, and suit to the request of public finance. The paper states the reforming direction by referring western countries' mode of budget management mode based on the condition of our country.

关 键 词：公共财政 支出预算 改革取向 

分 类 号：F812.2[经济管理—财政学]