摘要
提升政府预算报告质量,是贯彻党的十九大对财税体制改革新要求的具体举措,也是落实国家治理现代化的重要抓手。本课题采取理论分析与实证调查相结合的方法,从政府预算报告的撰写、内容、形式、审查、成效等方面研究了河南政府预算报告的现状,查找分析了理念、编制机制、内容、形式以及审查等方面的问题,借鉴美国、日本等发达国家以及北京、广东、上海等省市的经验做法,研究提出了健全政府预算报告编制的机制、进一步完善政府预算报告内容、丰富政府预算报告呈现形式、加强人大财经委与政府部门的沟通、完善配套措施等建议。
Improving the quality of government budget reports is a specific measure to implement the new re- quirements of the 19th CPC national congress on the reform of the fiscal and taxation systems, as well as an im- portant grasp of the modernization of national governance. This subject adopts the combination of theoretical analysis and empirical investigation, studies the present situation of Henan government budget reports from the aspects of preparing, content, form, reviewing and effectiveness of the government budget report, and analyzes the problems in the following aspects： the concept needs to be changed, the compilation mechanism is not per- fect, the content is not perfect, the form is not diversified enough, and the reviewing is not accurate enough. Re- ferring on the experience of developed countries such as the United States and Japan, as well as Chinese provinces and cities such as Beijing, Guangdong, and Shanghai, the study puts forward recommendations, like establishing a mechanism for improving the preparation of government budget reports, further improving the content of government budget reports, enriching the presentation of government budget reports, and strengthen- ing the communication between the NPC Financial Committee and the government departments, and improving the supporting measures.
出处
《财政科学》
2018年第7期71-82,共12页
Fiscal Science
基金
2017年全国财政科研协作课题项目
2018年度河南省政府决策研究招标课题委托项目
