公共支出制度改革的基本思路

• 作 者: 陈元春
• 机 构: 重庆市财政局 副局长
• 出 处: 中国财政
• 发表日期: 2005年05期
• 关键词: 制度改革 预算政策 公共支出管理 支出绩效评价 预算监督 预算编制 支出绩效 职能分离 一般性转移支付 编制预算

近年来,经过部门预算、国库集中支付、预算听证等各项预算管理制度的改革,政府宏观调控手段不断加强,公共支出结构不断优化,公共财政框架体系日趋成熟。但是,由于历史原因和行政体制等因素的制约,公共支出制度仍然还存在一些问题,需要进一步加以研究、解决。——预算约束力不强。仅以重庆市最近几年为例,人大代表审议通过的年初预算数占年终决算的比

In recent years, through the reform of various budget management systems including departmental budgeting, central treasury payment and budget hearing, the government’s macro-control measures have been continuously strengthened, the public expenditure structure has been continuously optimized and the public financial framework has matured. However, due to the historical reasons and administrative system constraints, the public expenditure system still has some problems that need to be further studied and solved. - Binding budget is not strong. Only in recent years in Chongqing as an example, the National People’s Congress examined and approved the beginning of the year budget accounts for the final ratio