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20世纪90年代以前,在法国预算执行并不是一个主要的问题,因为预算编制与执行之间基本没有什么区别。但是90年代初,法国经历了二战以来最严重的经济危机,其公共财政也陷入了深深的危机之中,在预算编制和执行之间出现了上千亿法郎的差额。另外,法国要加入欧盟,要求也非常严格,这些都促使法国政府在1992—1995年间,在改善预算执行技术方面做了大量的改革工作。以下着重介绍法国对预算执行情况的跟踪和预测、在预算执行过程中采用的一些手段以及拨款支付和监督。
Before the 1990s, the implementation of the budget in France was not a major issue because there was basically no difference between the preparation and implementation of the budget. However, in the early 1990s, France experienced the worst economic crisis since the Second World War. Its public finances were also in deep crisis. There were hundreds of billions of francs in difference between budget formulation and implementation. In addition, France’s accession to the European Union is also very demanding. All this prompted the French government to carry out a great deal of reform work in 1992-1995 to improve its budget implementation technology. The following highlights France’s tracking and forecasting of budget performance, some of the means used in budget execution, and the disbursement and monitoring of grants.