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10月8日,《国务院关于深化预算管理制度改革的决定》公布,《决定》强调预算管理制度改革是财税体制改革的重头戏,应先行推进,并在今明两年取得决定性进展,为2016年基本完成深化财税体制改革的工作任务奠定基础。“又是一年预算时”。秋天本是收获的季节,然而对于政府预算来说,这个时期却是最好的播种时节。只有预算编制做到了硬约束,才能为其他财税改革创造条件。然而在预算编制及执行中原来存在的问题一直广为人们所诟病,比如预算编制不规范、追加预算过大、人大监督流于形式等,甚至还有年底突击花钱等怪相也依然存在。我们期待预算从编制到执行、绩效逐步走向现代化。
On October 8, the “Decision of the State Council on Deepening the Reform of the Budget Management System” announced that the “Decision” emphasized that the reform of the budget management system is the highlight of the fiscal and taxation system reform and should be advanced first and made decisive progress in 2016 and the year. Completing the task of deepening the reform of the taxation system laid the foundation. “Another year’s budget ”. Autumn is the season of harvest, yet for the government budget this is the best seeding season. Only when the budget preparation has reached a hard limit will it be possible to create conditions for other fiscal and tax reforms. However, the original problems in the formulation and implementation of the budget have been widely criticized by people. For example, irregular budgeting, excessive budgeting, excessive oversight by the people’s congress, etc., and the strange speculation that there are still surprise attacks at the end of the year still exist. We look forward to the budget from preparation to implementation, performance gradually to modernization.