华东师范大学(哲学社会科学版) ›› 2013, Vol. 45 ›› Issue (2): 131-135.

• 经济学研究 • 上一篇    下一篇

中国式政府预算的症结与出路

刘小川   

  1. 上海财经大学中国公共财政研究院/公共经济与管理学院,上海,200433
  • 出版日期:2013-03-15 发布日期:2013-05-21
  • 通讯作者: 刘小川
  • 作者简介:刘小川
  • 基金资助:

    本文为国家社科基金项目(09BJY093)的阶段性研究成果。

The Problems and Countermeasures of the Government Budget with Chinese Characteristics

LIU Xiao-chuan   

  • Online:2013-03-15 Published:2013-05-21
  • Contact: LIU Xiao-chuan
  • About author:LIU Xiao-chuan

摘要: 中国式政府预算的特点在于财权高度集中、较强的灵活性以及有力的行政指导,这在经济体制改革早期对增强国力起到了重要作用。但是近年来中国式政府预算出现了诸如与民争利、与企业发展不协调以及预算赤字危机等不适应社会经济发展的问题,因此,亟待通过修订《预算法》,在客观全面地反映政府预算全貌的基础上,合理构建政府预算的模式框架,建立政府预算公开与监督体系。

关键词: 政府预算, 预算管理, 《预算法》

Abstract: The government budget with Chinese Characteristics is featured by highly centralized financial authority, strong flexibility and powerful administrative guidance, which has played an important role in increasing the national strength at the early stage of China’s economic system reform. But in recent years, some problems concerning the government budget with Chinese Characteristics has emerged, such as budget deficit crisis, striving for interests against people, lacking of coordination with the development of enterprises, etc. All of these are harmful to our social-economic development. Therefore, it is urgent to amend the Budget Law to construct a feasible framework of the government budget with Chinese Characteristics and establish its disclosure and supervision system on the basis of taking an objective and comprehensive view of the government budget.