摘要
将所有政府收支纳入预算,实行“全口径”预算管理,从来都是对政府预算管理的最基本、最核心、最具普遍意义的要求。健全现代预算制度要从其基础工程——全面实行“全口径”预算管理——做起。它有两个互为关联的“施工标准”:各级人民代表大会在立法层面对同级政府所有收支的“全口径”控制和财税部门在行政层面对同级政府所有收支的“全口径”管理。在当前的中国,健全现代预算制度的要害处和关键点,就是以“全口径预算管理”为基本目标,以将所有政府收支关进“统一”的制度笼子为重心,全面规范政府的收支行为及其机制。这是将政府收支运作纳入“公共轨道”,进而让政府收支运作回归“公共规范”的最基本、最现实的路径选择。
Incorporating all government revenues and expenditures into the budget and implementing“full range”budget management have always been the most basic,pivotal and universal requirements for government budget management. Improving the modern budget system should start with its basic project——the comprehensive implementation of“full range”budget management. It has two interrelated“construction standards”:the people’s congresses at all levels facing the“full caliber”control of all revenues and expenditures of the same-level governments at the legislative level and fiscal and taxation departments facing the“full caliber”management of all revenues and expenditures of the same-level governments at the administrative level. Currently for China,the crux and key point of improving the modern budget system is to take“full range budget management”as the basic goal,and put all government revenue and expenditure into a“unified”system cage as the focus,and comprehensively regulate the government revenue and expenditure behavior and mechanism. This is the most basic and realistic path choice for bringing the government revenue and expenditure operation into the“public track”and thus returning the government revenue and expenditure operation to the“public norms”.
作者
高培勇
GAO Pei-yong(Chinese Academy of Social Sciences)
出处
《中国工业经济》
北大核心
2023年第1期5-18,共14页
China Industrial Economics
关键词
现代预算制度
现代财税体制
现代国家治理
全口径预算管理
modern budget system
modern fiscal and tax system
modern state governance
full range budget management
