乌干达是非洲低收入国家中最早实施中期预算改革的国家之一,其改革带有明显的受援国特征。但与多数受援国不同的是,乌干达在推进中期预算时发挥了本国的积极主动性,改革成效也较为突出。乌干达实施中期预算的成功经验与存在的问题,对于更好地推进我国中期财政规划具有重要借鉴意义。乌干达实施中期预算的背景20世纪60年代,乌干达在实现国家独立后,经济增长比较有活力。但从 Uganda is one of the earliest countries in the low-income African countries to implement the medium-term budget reform, the reform with obvious characteristics of recipient countries. However, unlike most recipient countries, Uganda has played a proactive role in advancing the medium-term budget and its reform has also achieved remarkable results. The successful experience and existing problems of implementing medium-term budget in Uganda have important reference significance for promoting the medium-term fiscal planning in our country. Background to Uganda’s implementation of the medium-term budget In the 1960s, after Uganda achieved national independence, its economy grew more vibrant. But from