【摘要】：中期預(yù)算是新時期一項重要的預(yù)算管理改革,是西方國家新型財政管理模式的組成部分,已成為許多國家,特別是OECD國家的通行做法。我國"十二五"規(guī)劃實施以來,中央加大深化了財稅體制改革力度,為中期預(yù)算改革提供了新的選擇和機(jī)遇。本文從青海省中期預(yù)算管理的現(xiàn)狀出發(fā),分析了青海中期預(yù)算管理的難點,借鑒西方國家中期預(yù)算管理的制度設(shè)計,提出了豐富和完善青海省中期預(yù)算管理的政策建議。
[Abstract]:Medium-term budget is an important reform of budget management in the new period. It is a part of the new financial management model in western countries. It has become a common practice in many countries, especially in OECD countries. Since the implementation of the 12th Five-Year Plan, the central government has intensified the reform of the fiscal and taxation system, which provides a new choice and opportunity for the medium-term budget reform. Starting from the present situation of Qinghai Province's medium-term budget management, this paper analyzes the difficulties of Qinghai's medium-term budget management, draws lessons from the system design of western countries' medium-term budget management, and puts forward some policy suggestions for enriching and perfecting Qinghai's medium-term budget management.
【作者單位】： 中國人民銀行西寧中心支行;
【分類號】：F812.3
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本文編號：2197483