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20世纪90年代以来,世界上很多国家对年度预算管理制度进行改革,逐渐引入中期预算,以弥补年度预算在反映收支变动、调整支出结构、控制支出增长、协调收支关系等方面的功能缺陷,从而实现财政经济政策的可持续发展。目前,编制中期预算已成为国外很多国家特别是OECD国家的通行做法。中期预算也称为中期财政规划、中期宏观经济框架和财政战略或多年度预算。在编制年度预算的基础上,预测一定时期内有关政策和形势发展的需要,同步依次编制其后3-5年的收支预算,并且逐年向后递推滚动的预算编制方法。
Since the 1990s, many countries in the world have reformed the annual budget management system and gradually introduced medium-term budget to make up for the deficiencies in the annual budget in terms of reflecting changes in revenue and expenditure, adjusting expenditure structure, controlling expenditure growth and coordinating the relationship between revenue and expenditure So as to achieve the sustainable development of fiscal and economic policies. At present, the preparation of the medium-term budget has become a common practice in many foreign countries, especially the OECD countries. The medium-term budget is also known as medium-term fiscal planning, a medium-term macroeconomic framework and a fiscal strategy or multi-annual budget. Based on the preparation of the annual budget, we anticipate the need for relevant policies and the development of the situation in a given period of time, work out the revenue and expenditure budgets for the next 3-5 years in sequence, and roll back the rolling budgeting method year after year.