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本文选取美国、德国、英国、法国、澳大利亚、日本和巴西等七个样本国家的中期预算实施情况进行全面、系统的归纳和总结。理论层面,通过界定中期预算的概念与内涵、比较中期预算与年度预算的差异,提出并认识中期预算的基本框架;实践层面,通过对各国引入中期预算的背景、原因、编制技术、编制内容、制度成效、中央与地方的差异等具体问题,进行深层次的比较、研究和分析,进而为推动我国中期财政规划的实施提出五个方面的借鉴及启示:(1)世界各国的中期预算仍处在不断探索和完善的过程之中;(2)中期预算的重要制度基础是清晰的政府间财政关系;(3)中期预算在宏观经济调节方面发挥出越来越大的作用;(4)地方政府中期预算在综合平衡的基础上更加重视资本预算;(5)中期预算主要是政府部门实现自我约束的财政工具。
This paper selects the seven sample countries such as the United States, Germany, Britain, France, Australia, Japan and Brazil to conduct a comprehensive and systematic summary of the implementation of the medium-term budget. On the theoretical level, by defining the concept and connotation of the medium-term budget, comparing the difference between the medium-term budget and the annual budget, we put forward and recognize the basic framework of the medium-term budget. On the practical level, by introducing the background, reasons, System effectiveness, the differences between central and local governments and other specific issues, make deep comparison, research and analysis, and then put forward five references and enlightenments for the implementation of China’s medium-term fiscal planning: (1) the medium-term budget of the world is still in place (2) The important institutional foundation of the medium-term budget is a clear intergovernmental fiscal relationship; (3) The medium-term budget plays an increasingly important role in macroeconomic adjustment; (4) The local The medium-term government budget pays more attention to the capital budget on the basis of comprehensive balance; (5) The medium-term budget is mainly a financial tool for government departments to achieve self-restraint.