›› 2018, Vol. 34 ›› Issue (4): 40-46.

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Planning Programming Budgeting System——A New Approach of Budget Management Reform in China

ZHANG Tao   

  1. School of Economics,Guizhou University of Finance and Economics,Guiyang 550004,China
  • Received:2017-09-30 Online:2018-04-10 Published:2018-04-13

规划项目预算制度——中国预算管理改革的新途径

张韬   

  1. 贵州财经大学经济学院,贵州 贵阳 550004
  • 作者简介:张韬(1986-),男,贵州贵阳人,贵州财经大学经济学院副教授,博士。
  • 基金资助:
    国家自然科学基金委员会科学部主任基金项目(71350020)

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

摘要: 中国中期财政规划的预测数与实际执行数相偏离,加之预算编制和规划编制之间相互脱节,中国对中期财政规划的重视程度呈现逐渐弱化的趋势。实行中期财政规划对未来财政收入的可靠性和稳定性有着严格的要求。然而,目前的项目库难以支撑中期财政规划的运行,同时中期财政规划缺乏法律约束力与实施细则的保障,这将给未来的中期预算改革带来巨大的障碍。通过编制规划项目预算,从一个新的途径来推进预算管理改革,构建起预算与规划之间的衔接机制,可以有效化解预算管理关键部门之间的矛盾,为深化预算管理改革扫清主要障碍。

关键词: 规划项目预算, 中期财政规划, 中期预算, 绩效预算

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