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20世纪90年代大多数拉美国家实施了调整预算权力分配、建立财政货币政策协调机制、进行财政支出项目规划、完善财政支出控制和监督制度等方面的财政管理改革,其目标是控制财政赤字,提高财政管理效率和公共支出效益,发挥财政政策的宏观调控功能。由于经济不稳定和政治力量分化严重,一些国家财政管理改革的连续性较差,难以深入。上述两重因素构成了拉美国家深化财政管理改革的主要障碍。
Most Latin American countries in the 1990s implemented the fiscal management reform in the areas of adjusting the distribution of budgetary power, establishing a fiscal-monetary coordination mechanism, planning fiscal expenditures, and improving the fiscal expenditure control and supervision system with the goal of controlling the fiscal deficit and raising the fiscal deficit Financial management efficiency and public expenditure efficiency, give play to the macro-control function of fiscal policy. Due to the economic instability and the serious division of political forces, the continuity of the fiscal management reform in some countries is poor and inaccessible. These two factors constitute the major obstacle to deepening the fiscal management reform in Latin American countries.