社会保障预算编制分析：公共预算模式比较视角

预算编制模式是社会保障预算编制的基础,直接决定了社会保障预算的基本框架及预算权力配置。合理的预算编制模式有利于确保社会保障财政可持续及提高社会保障事业的绩效表现。文章立足于社会保障预算的公共特性,尝试从不同公共预算模式的分析中探讨其在社会保障计划中的适用性问题,并据此提出中国社会保障预算编制的模式性建议。     

Growth,deficits and uncertainty: Theoretical aspects and empirical evidence from a panel of 27 countries

We examine the relationship between fiscal deficits and per-capita income growth in a panel of 27 European countries, allowing for perceived risks, in terms of fiscal sustainability, associated with additional government spending. Such risks are proxied by the conditional variability of manufacturing production and stock market returns and by the unconditional variability of two survey-based economic-sentiment indicators. To help clarifying how fiscal variables impact on growth and to provide a point of reference for the interpretation of the empirical results a structural growth model is first identified. We find evidence of an asymmetric relationship, in that fiscal deficits give rise to adverse growth effects if they coincide with high uncertainty regarding the prospects of the economy and no significant negative growth effects in the low-uncertainty case.     

财政受托责任的理论分析

有效实现财政受托责任,首先必须明确政府各部门的财政受托责任;其次应该有正式的法律制度来保证财政受托责任的实现。针对责任的回应性,狭义政府部门的财政受托责任主要通过产出预算来实现。     

搞好预算执行审计应注意解决好的几个问题

几年的审计实践表明，预算执行审计对维护国家财经法纪，强化预算管理起到了十分重要的作用，但也需要注意处理和解决一些问题，主要包括：应正确处理好预算执行审计与其他审计项目的关系，预算执行审计与财税工作的关系，预算执行审计与财政决算审计之间的关系，加强对重点单位和重点资金的管理，使用和效益等的审计。     

年度预算与中期预算:比较及借鉴

传统上,政府预算是以年度为基础进行编制的。目前,许多OECD国家则已转向中期预算,以弥补年度预算的缺陷。本文对年度预算和中期预算进行了比较,并指出了中期预算对我国预算改革的借鉴意义。     

企业全面预算管理存在的问题及对策研究

推行全面预算管理,是企业强化经营管理、增强战略管理能力、提高经济效益的一项长期任务。本文分析了当前我国企业全面预算管理存在的主要问题,即预算和企业发展战略脱节、预算与财务预算等同、执行力度不强、责任不明确,进而提出了加强全面预算管理的有效措施和对策。     

建筑工程预算存在的问题及对策分析

建筑工程预算的准确与否直接关系到整个工程后续的正常开展、招投标工作的顺利进行、按期高质量完工和及时竣工结算。因此本文从建筑工程预算管理中存在的问题出发,提出了可操作性强的解决策略,对适时调整工程预算定额、实现工程造价动态管理、构建统一的、完善的、高效的、科学的工程预算管理体系有重要的推动作用。     

建立和完善我国财政国库集中收付制度的探讨

就当前我国的情况来讲,建立和完善国库集中收付制度,有着十分重要的意义,是社会主义市场经济体制下公共财政的发展要求。在财政国库集中交付制度实施的过程之中,我国国库集中收付制度在具体的运行过程中还存在很多问题需要解决和完善。在实施过程中,要根据实际情况及存在的问题,借鉴国内外先借鉴国际通行做法和成功经验,结合我国具体国情,建立和完善以国库单一账户体系为基础、资金缴拨以国库集中收付为主要形式的财政国库管理制度。有利于进一步加强财政监督,提高资金使用效益,更好地发挥财政在宏观调控中的作用。     

Give Macroeconomic Stability and Growth in Russia a Chance

This paper identifies and investigates conceptual and empirical links among Russia's disappointing growth performance of the mid-1990s, its costly and eventually unsuccessful stabilization, the macroeconomic meltdown of 1998 and the spectacular rise of non-payments. Non-payments developed into a system that flourished in an atmosphere of fundamental inconsistency between a macroeconomic policy geared at sharp disinflation and a microeconomic policy of bailing-out enterprises through soft budget constraints. It embodies a large volume of untargeted, implicit subsidies in the order of 7–10 per cent of GDP, which has stifled growth, contributed to the 1998 meltdown through its impact on public debt and made at best a questionable contribution to equity. The overwhelming priority at this point is to dismantle this system, thereby promoting enterprise restructuring and growth (by hardening budget constraints) and medium-term macroeconomic stability (by reducing the size of the subsidies).     

Liquidity Constraints and Investment in Transition Economies

We use Bulgarian firm-level data to investigate the impact of liquidity constraints on investment performance. Internal funds are an important determinant of investment in most industrialized countries. We test whether internal funds are important for firm investment during the current transition process in Bulgaria. We use a simple accelerator model of investment to test whether liquidity constraints are relevant in the case of Bulgaria. Our estimations are based on data for the period 1993–95, prior to the Bulgarian financial crisis in 1996–97. It turns out that Bulgarian firms are liquidity constrained, and that firms' size and financial structure help to distinguish between firms that are more and less liquidity constrained. In our view, liquidity constraints can be given a different interpretation in the case of transition economies as compared to Western economies. A more in depth analysis of the data reveals that liquidity constraints, and consequently the access to external funds for Bulgarian firm investment, are to be seen against the background of soft-budget constraints and the failure of the financial system to enforce an efficient allocation of funds. In our view, the lack of liquidity constraints may actually be seen as a sign of financial weakness in the case of Bulgaria.