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伴随着资源稀缺性与支出扩张之间矛盾的不断加剧,如何维系财政可持续发展成为各国普遍关注的话题。预算是控制资源分配的基本途径,对调节财政收支水平、实现财政可持续目标具有重要意义。但是在现有预算法框架下,预算控制机制失效,预算运行过程面临支出刚性增长、债务风险累积、绩效约束滞后等诸多挑战,无法适应财政可持续的发展要求。预算法应当建立与总额控制相契合的预算程序,将风险控制引入政府债预算管理过程,强化绩效与预算整合的绩效控制,实现财政可持续目标。
With the increasing contradictions between the scarcity of resources and the expansion of expenditures, how to maintain the sustainable development of finance has become a topic of universal concern. The budget is the basic way to control the distribution of resources, which is of great significance for adjusting the fiscal revenue and expenditure level and achieving the goal of financial sustainability. However, in the framework of the existing budget law, the budget control mechanism lacks efficiency and the budget operation process faces many challenges such as the rigid growth of expenditure, the accumulation of debt risk and the lagging performance constraint, which can not meet the requirements of sustainable development of finance. The budget law should establish a budget procedure that is in line with the total amount control, introduce risk control into the government debt budget management process, strengthen the performance control integrated with performance and budget, and achieve the goal of financial sustainability.