摘要
中期财政规划是提升财政可持续性的重要制度,并且在很多国家已经推行。英国是最早编制中期公共支出规划的国家。20世纪50年代,英国面临着复杂的国内外政治、经济和社会发展的压力,政府管理亟待变革。伴随着福利国家建设和政府现代化改革,建立跨年度的公共支出规划,加强预算与政策的整合成为财政预算管理的首要目标。这项改革一方面有助于实现政府对经济的干预,刺激经济增长;另一方面有利于测算公共政策成本,尤其是维持福利政策的可持续。论文梳理了英国中期财政规划编制的历程,介绍了其编制主体、内容、方法和程序,并且总结了成效与面临的挑战。最后,文章从预算与政策整合、立法和制度建设、支出上限控制以及组织能力提升四个方面阐述了英国中期财政规划对中国的借鉴意义。
Medium fiscal framework is an crucial instrument to improve fiscal sustainability. United Kingdome is the first country to form the medium expenditureframework. In 1950 s,along with the dramatic changes of international relations,the political,economic and social development required radical change of the government.In order to build a welfare state and modernize the government,the need for a medium expenditure framework to incorporate budgeting into policy formulation became the principal goal of reforming the fiscal administration. On the one hand, the reform improves the intervention of the government into the national economy and promote the economic growth. On the other hand,the medium framework provides long term view of the cost of public policies,especially the sustainability of welfare expenditure. This article introduces the evolution of the British medium fiscal framework and examines the preparation of the medium fiscal framework in UK. The implication of the British experience into the Chinese budgeting system is discussed as well.
出处
《公共行政评论》
CSSCI
北大核心
2016年第6期108-126,共19页
Journal of Public Administration
基金
教育部哲学社会科学研究后期资助项目一般项目"中国预算改革的政治:权力与理性的角逐"(12JHQ058)
关键词
中期财政规划
福利国家
中期支出规划
公共支出调查
普洛登报告
财政可持续
英国
Medium Fiscal Framework
Welfare State
Medium Expenditure Framework
Public Expenditure Survey
Plowden Report
Fiscal Sustainability
United Kingdom
