德国作为最早实行中期财政规划的国家之一,如今已然形成了十分成熟的财政管理框架。2014年,我国才开始探索实施中期财政规划。在此背景下,进一步研究德国中期财政规划发展的经验,对于健全我国中期财政规划管理,推进预算管理体制改革和提升国家治理现代化都具有非常重要的现实意义。本文秉承“以中为体,以西为用”理念,结合当前国情,对德国中期预算管理如何实现本土化进行了探讨,以期为国家决策提供参考。 As one of the first countries to implement medium-term fiscal planning in Germany, Germany now has a very mature financial management framework. In 2014, our country began to explore the implementation of medium-term fiscal planning. In this context, further study of the experience of the development of German medium-term fiscal planning has very important practical significance for improving the medium-term fiscal planning and management in our country, promoting the reform of the budget management system and enhancing the modernization of state governance. This article adheres to the concept of “taking China as the body, using the west as the basis”, and discusses the localization of the medium-term budget management in Germany according to the current national conditions so as to provide a reference for the national decision-making.