关键词: 规划项目预算, 中期财政规划, 中期预算, 绩效预算

Abstract: Not only has budget forecast of the medium-term fiscal planning departed from the execution, but the formulation between budgeting and planning is disjointed in China. The importance that the country attaches to the medium-term fiscal planning shows a gradual weakening trend. Implementing the medium-term fiscal planning involves strict requirement for the reliability and stability of future revenue. However, current project libraries can hardly to support the medium-term fiscal planning, and the medium-term fiscal planning is lack of the constraining force of the laws and the guaxantee of the details rules, which will hinder the reform of the medium-term budgeting in the future. Through the for mulafion of Planning Programming Budgeting, we can promote the reform of budget management from a new way, and build up a linkage mechanism between budgeting and planning. We can also effictively resolve the conflicts between key departments of budget management, and clear away the main obstacles of the further reform of budget management.

Key words: Planning Programming Budgeting, Medium-Term Fiscal Planning, Medium-Term Budgeting, Performance Budgeting