【摘要】：OECD國家在引入中期支出框架時都遵循著一些共同準(zhǔn)則,如準(zhǔn)確的經(jīng)濟(jì)與財政預(yù)測、嚴(yán)格的支出限額、自上而下的預(yù)算程序以及嚴(yán)格的政治、管理、經(jīng)濟(jì)和技術(shù)要求。為實現(xiàn)建立現(xiàn)代財政制度的目標(biāo),中國應(yīng)借鑒國際經(jīng)驗,在引入中期支出框架時采取漸進(jìn)模式,同時建立完善的社會經(jīng)濟(jì)統(tǒng)計信息系統(tǒng)和預(yù)測體系,嘗試自上而下的預(yù)算編制流程,建立年度預(yù)算與中期預(yù)算框架間的銜接機(jī)制,優(yōu)化預(yù)算組織支撐體系,鼓勵預(yù)算過程中的外部參與。
[Abstract]:OECD countries follow a number of common guidelines when introducing medium-term spending frameworks, such as accurate economic and fiscal forecasts, strict spending limits, top-down budgetary procedures, and strict political, regulatory, economic and technical requirements. In order to achieve the goal of establishing a modern financial system, China should draw lessons from international experience, adopt a gradual model when introducing a medium-term expenditure framework, and at the same time establish a sound socio-economic statistical information system and forecasting system. Try the top-down budgeting process, establish the linkage mechanism between the annual budget and the medium-term budget framework, optimize the budget organization support system, and encourage external participation in the budget process.
【作者單位】： 湖北省行政學(xué)院報刊部;華中師范大學(xué)公共管理學(xué)院;
【基金】：湖北省社會科學(xué)基金項目“交易費用、預(yù)算國家與中國預(yù)算管理體制改革研究——以文化部門預(yù)算管理體制改革為例”(項目編號:2015024) 華中師范大學(xué)中央高�；究蒲袠I(yè)務(wù)費項目“基于新型城鎮(zhèn)化發(fā)展戰(zhàn)略需求的財政管理體制改革研究”(項目編號:CCNU16Z02007)
【分類號】：F812.3
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本文編號：2445697