我国政府预算制度的改革取向

为克服传统政府预算制度的弊端,近年来我国相继实施了多项预算改革措施。但应看到,我国的政府预算制度改革尚处于初始阶段.与公共财政的要求仍有较大差距。根据公共财政框架的构建进程和我国的预算管理实际,今后的预算改革应着重于进一步加强预算控制,增强预算的透明度,确保预算的合规性。在此基础上,逐步借鉴国际先进经验,引入绩效管理因素,提高预算资金的使用效益以及提升政府部门的施政绩效。

Orientation of China's Government Budgeting System Reform

In order to overcome shortcomings in the traditional government budgeting system,many reforms have been car- ded out in succession.However,it should be noted that China's government budgeting system reform is still in its initial stages,and has a long way to go to meet the requirement of public finance.According to the reform process of public fi- nance and the general circumstances of China's budget management,the future budget refbrm should put emphasis on strengthening budget control,budget transparency and ensuring compliance with the budget.Based on these reform mea- sures,Chinese government should use international advanced budget management experience for reference,and gradually introduce performance management into the budgeting system,enhancing the efficiency of the budget expenditure and the performance of the government administration.