北京市建立可持续财政保障机制研究

• 作 者: 杨豪
• 机 构: 中央财经大学财政学院,
• 出 处: 城市问题
• 发表日期: 2013年03期
• 关键词: 财政保障 收支矛盾 财政收入 税收收入 支出需求 预算管理改革 财政支出 项目支出 税源管理 支出管理

北京市财政收入在经历了多年的快速增长后,近年来,增速明显放缓,与此同时,财政支出需求不断增加,财政收支矛盾日益尖锐。为有效地应对挑战,构筑强有力的可持续保障机制比过去任何时候都更加重要,也更为紧迫。认为北京市应致力于从“战略、开源、节流、管理”四个相互关联的方向上,构筑“四位一体”的财政可持续保障机制。

After years of rapid growth in fiscal revenue in Beijing, the growth rate has slowed down significantly in recent years. Meanwhile, the demand for fiscal expenditure has been steadily increasing, and conflicts over fiscal revenue have become increasingly acute. Building a strong sustainable safeguards mechanism is more important and urgent than ever to effectively address the challenges. It is believed that Beijing should devote itself to establishing a “four in one” fiscal sustainable protection mechanism from the four interrelated directions of “strategy, open source, expenditure reduction and management.”