2000年以来中国预算管理制度改革回顾、成效与展望

20世纪90年代以来,在中国提出建立社会主义市场经济体制的改革目标之后,中国的财政改革脉络具有明显的阶段性特征：1994年的税制改革和分税制财政体制改革,重在解决财政收入和财政收入在各级政府间的分配问题,确定与市场经济相适应的税制体系和财政体制;1998年提出公共财政改革目标后,2000年推行的以部门预算为起点的预算管理的制度变革,重在强化财政部门在预算编制和执行过程中的内部控制职责,强化财政资金使用的合规性与绩效性。本文在对新世纪以来中国预算管理领域的改革进行回顾梳理的基础上,客观评价了改革的成效,并对未来预算改革的方向进行了展望。

Review of the Budget Management System Reform in China since 2000,Achievements and Prospects

Since the 1990s,after China proposed the establishment of the objectives of the reform of the socialist market economic system,China’s fiscal reform context has obvious stage characteristics:the 1994 tax reform and reform of the tax sharing system,focusing on solving the financial income and financial income distribution among all levels of government to determine the tax system and financial system and market economy;1998,the objectives of the reform of public finances,the budget management system changes introduced in 2000,the department budget as a starting point,focusing on strengthening the financial sector in the process of budget preparation and implementation of internal control responsibilities,and strengthen the use of fiscal funds,compliance and performance.Combing the review of the reforms in the areas of budget management in the new century on the basis of objective evaluation of the effectiveness of the reform,the paper proposes the direction of reform of the future budget.