| 韩国财政预算管理体制考察及启示 |
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| 引用本文： | 杨玉霞,谢晓光.韩国财政预算管理体制考察及启示[J].东北亚论坛,2012(6):82-90. |
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| 作者姓名： | 杨玉霞 谢晓光 |
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| 作者单位： | 辽宁大学经济学院;辽宁大学东亚研究中心、转型国家经济政治研究中心;辽宁大学国际关系学院 |
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| 基金项目： | 辽宁省社科规划基金重点项目“辽宁政府预算精细化管理创新研究”(L10AJY005);辽宁大学东亚研究中心2012年度科学研究基金资助项目“韩国、新加坡经济增长的制度建构比较——兼析东亚式民主前景” |
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| 摘 要： | 财政预算管理体制与政府部门有着千丝万缕的联系,考察分析韩国现行财政预算管理体制应首先从韩国财政机构的构成着手,比较分析中韩两国财政预算在编制、执行、决算等预算环节的异同。这对解决中国目前预算年度与立法机关审议批准时期冲突、预算编制时间短、预算编制机构设置不合理和预算执行进度过慢等问题有借鉴意义。
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| 关 键 词： | 韩国 财政预算管理体制 财政机构 预算工作流程 启示 |
Investigation and Inspiration of the Fiscal Budget Management System of Republic of Korea |
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| YANG Yu-xia,XIE Xiao-guang.Investigation and Inspiration of the Fiscal Budget Management System of Republic of Korea[J].Northeast Asia Forum,2012(6):82-90. |
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| Authors: | YANG Yu-xia XIE Xiao-guang |
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| Institution: | YANG Yu-xia XIE Xiao-guang |
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| Abstract: | Government budgetary management system is closely linked with government departments.The paper introduced the Korean financial institutions as the starting point.And it is focused on the study of the fiscal budget management system of ROK.Compare and analyze the similarities and differences in drawing up,carrying out and government final accounts between Chinese and Korean government budget.It is significant for solving the problem which appears in the fiscal budget reform process in China,including the confliction of the current budget year with the legislature approved period,short budgeting time,unreasonable set of budgeting institutions,and slow progress of budget implementation. |
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| Keywords: | Republic of Korea fiscal budget management system fiscal institutions budgeting procedure inspiration |
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