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党的十八届三中全会指出:“财政是国家治理的基础和重要支柱,科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障。必须完善立法、明确事权、改革税制、稳定税负、透明预算、提高效率,建立现代财政制度”。建立现代公共财政制度,关键是建立公开透明的预算体系和编制科学、有效的财政预算,而保证政府预算有效的关键则在于必须以绩效为导向。芬兰等OECD国家在预算绩效管理改革方面取得了一定的成功经验。本文结合笔者
The Third Plenary Session of the 18th CPC Central Committee pointed out: “Finance is the foundation and important pillar of state governance. The scientific fiscal and taxation system is the system guarantee of optimizing the allocation of resources, safeguarding market unification, promoting social fairness and achieving long-term national peace and stability. Clear power to reform the tax system, stabilize the tax burden, transparent budget, improve efficiency, establish a modern financial system. ” The key to establishing a modern public finance system is to establish an open and transparent budget system and to formulate a scientific and effective budget. The key to ensuring that the government budget is effective lies in the need to be performance-oriented. Finland and other OECD countries have had some successful experience in budget performance management reform. This article combines the author