本文選題：財(cái)政可持續(xù)　切入點(diǎn)：預(yù)算法　出處：《法商研究》2017年03期

【摘要】：伴隨著資源稀缺性與支出擴(kuò)張之間矛盾的不斷加劇,如何維系財(cái)政可持續(xù)發(fā)展成為各國(guó)普遍關(guān)注的話題。預(yù)算是控制資源分配的基本途徑,對(duì)調(diào)節(jié)財(cái)政收支水平、實(shí)現(xiàn)財(cái)政可持續(xù)目標(biāo)具有重要意義。但是在現(xiàn)有預(yù)算法框架下,預(yù)算控制機(jī)制失效,預(yù)算運(yùn)行過程面臨支出剛性增長(zhǎng)、債務(wù)風(fēng)險(xiǎn)累積、績(jī)效約束滯后等諸多挑戰(zhàn),無法適應(yīng)財(cái)政可持續(xù)的發(fā)展要求。預(yù)算法應(yīng)當(dāng)建立與總額控制相契合的預(yù)算程序,將風(fēng)險(xiǎn)控制引入政府債預(yù)算管理過程,強(qiáng)化績(jī)效與預(yù)算整合的績(jī)效控制,實(shí)現(xiàn)財(cái)政可持續(xù)目標(biāo)。
[Abstract]:With the increasing contradiction between the scarcity of resources and the expansion of expenditure, how to maintain the sustainable development of finance has become a topic of universal concern. Budget is the basic way to control the allocation of resources and regulate the level of fiscal revenue and expenditure. However, under the framework of the existing budget law, the budget control mechanism fails, the budget operation process faces many challenges, such as the rigid growth of expenditure, the accumulation of debt risk, the lag of performance constraints, and so on. The budget law should establish a budget procedure that is consistent with the total amount control, introduce the risk control into the government debt budget management process, and strengthen the performance control of the performance and budget integration. Achieving fiscal sustainability.
【作者單位】： 西南政法大學(xué)經(jīng)濟(jì)法學(xué)院;
【基金】：重慶市社會(huì)科學(xué)規(guī)劃項(xiàng)目(2014YBFX104) 重慶市教委教育科學(xué)規(guī)劃“十二五”項(xiàng)目(2012-GX-098)
【分類號(hào)】：D922.21
，

本文編號(hào)：1685020