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实施分税制财政体制以来,财权与事权的不匹配,地方可用财力的增长远不能满足承担各项事务所需资金的增长,城市化进程的不断加快,城市建设投资存在着巨大的资金缺口,地方政府通过成立投融资平台公司的方式向外借债,解决了地方基础设施建设面临的资金瓶颈问题,为地方经济增长作出了重要贡献。随着预算法和国务院国发[43]号文件的落实,建立“借用还”相统一的举债融资机制,探索将对融资平台公司资金进行统一管理,统一筹措,统一调度。其中最需要注重的内容则是预算管理。本文主要分析了政府投融资平台中预算管理的重要性,并针对政府投融资平台中预算管理的应用进行了研究和探讨,以期促进政府投融资平台管理的改革。
Since the implementation of the tax-sharing fiscal system, the mismatch between property rights and powers, the growth of available local financial resources can not meet the growth of funds needed for undertaking various tasks. The urbanization process is accelerating. There is a huge funding gap for urban construction investment. Local governments Through the establishment of investment and financing platform companies to borrow from the outside, to solve the financial problems facing the local infrastructure construction problems for the local economic growth has made an important contribution. With the implementation of the budget law and the implementation of the State Council’s [43] document, a unified financing and borrowing mechanism for borrowing and repaying borrowers has also been established to explore the unified management of the financing of the financing platform companies, and the unified financing and unified scheduling. The most important thing is budget management. This paper mainly analyzes the importance of budget management in the platform of government investment and financing, and studies and discusses the application of budget management in the platform of government investment and financing in order to promote the reform of government investment and financing platform management.