摘要
中期预算是新时期一项重要的预算管理改革,是西方国家新型财政管理模式的组成部分,已成为许多国家,特别是OECD国家的通行做法。我国"十二五"规划实施以来,中央加大深化了财税体制改革力度,为中期预算改革提供了新的选择和机遇。本文从青海省中期预算管理的现状出发,分析了青海中期预算管理的难点,借鉴西方国家中期预算管理的制度设计,提出了丰富和完善青海省中期预算管理的政策建议。
Interim budget is an important reform of budget management in new time, the chief segment of new financial managing mode of western countries. It has been the common practice of most countries , especially the countries in OECD. Since the twelfth ＂five year plan＂, the central government determined to deepen the financial and tax reform which provided new chance and choice for interim budget management reform. Based on the current situation of interim budget management of Qinghai, the paper analyzed the difficulties and proposed some suggesting policies by referencing the system design of interim budget management of western countries.
出处
《青海民族研究》
CSSCI
北大核心
2015年第3期104-106,共3页
Qinghai Journal of Ethnology
关键词
中期预算
难点
政策建议
Interim Budget Management
Difficult Point
Suggesting Policy
