我国跨年度预算平衡机制研究.pdf

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1、AbstractSinceAmericansubprimecrisisandEuropeandebtcrisis,China’seconomicandfinancialrevenuegrowthslowsdown,China’slocalgovernmentdebtscalehasalreadyreached178908.66trillion,inthefutureyears,ourcountrywillstillexpandthescaleofpublicinvestmentandincreasethesupplyofpublicgoods.Thegreat

2、pressurethatfacesfinancialexpenditure.Thedisadvantageofannualbudgetindealingwithfinancialoverchargeandoverspending,contractingtheeconomicscycleandreducingtheeconomicswave,restrainingfiscalopportunism,controllingdebtrisksandconnectingwithpoliciesbegintoemerge.Thedeviationoftheoryandp

3、racticeindicatesthat“China’sannulbudgetbalancingmechanism”isinfactbankrupt.Ourpaperanalysesinter-temporalbudgetbalancingmechanismsreformswhichconsistoffourkeycomponents:“Medium-termExpenditureFrameworks,fiscalpolicynote,budgetstabilizationfundanddebtsustainabilityanalysis”,fromthein

4、novationofthethreelatitudesofsystem,management,technologytoachievethebudgetarymanagementtargetsofstrengtheningandpromotingfiscalconsolidation，controllingdebtrisks,promotingthefiscalsustainabilityandimprovingfinancialefficiency.Intheend,ourpaperputsforwardthat:inordertotaketheadvanta

5、geof“inter-temporalbudgetbalancingmechanisms”thatis“openness、transparency、proactive、predictabilityandstrictlyexecutionandperformanceaccountability”inbudgetpreparation、budgetmaking、budgetimplementation、budgetsupervisionandevaluation”,alllevelsofChina’sgovernmentmustobeybudgetlawstric

6、tly,localbudgetspendinglimitshouldbehardened,aMedium-termExpenditureFrameworkwhichrequires“ourlocalcountrypartychieffive-yearterm”asitstimespanshouldbeestablished;Achievetoreasonablyplacetheautonomyindecision-makingoflocalbudget;effectivelyimprovetheaccuracyoffiscalrevenueforecastsa

7、ndexpenditureestimates.Keywords:intertemporalbudgetbalancingmechanism；MediumExpenditureFrameworks;budgetdecisionII目录摘要…………………………………………………………………………………………………………………………..IAbstract…………………………………………………………………………………………………………………….II目录………………………………………………………………………………………………………………………..III1导论………………

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