摘要
本文在回顾绩效预算研究文献和绩效预算发展沿革的基础上,分析了OECD国家绩效预算改革的经验及其对中国建立绩效预算制度的启示,并据此提出了中国深入推进绩效预算改革的政策建议。文章认为,中国应当加强顶层设计,加快构建绩效预算制度框架;建立战略预算和中长期预算规划,配合推进绩效预算改革;深化分税制改革,完善相关配套制度。
On the basis of reviewing the development of performance budget research litera- ture and performance budget, this paper analyzes the experiences of OECD countries＇ performance and budget reforms and their implications for China＇s establishment of a performance budget system. Based on this, it puts forward policy rec- ommendations for further advancing performance budget reforms in China. The paper believes that China should strengthen top -level design, speed up the construction of a framework for performance budgeting,establish strategic budgets and mid- and long - term budget plans, coordinate the promotion of performance - based budget reforms, deepen tax - sha- ring system reforms, and improve relevant supporting systems.
出处
《宏观经济研究》
CSSCI
北大核心
2018年第6期5-11,共7页
Macroeconomics
关键词
绩效预算
政府治理
中期预算
OECD国家
国际借鉴
Performance budget
Government governance
Mid - term budget OECD countries
International reference
