| 财政可持续发展与透明视角下的中期预算探究 |
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| 引用本文： | 李燕.财政可持续发展与透明视角下的中期预算探究[J].中国行政管理,2012(9):43-46. |
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| 作者姓名： | 李燕 |
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| 作者单位： | 中央财经大学财政学院 |
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| 基金项目： | 国家社会科学基金项目“财政民主与监督的环境基础研究”(项目编号:09BZZ036);北京市哲学社会科学规划项目“财政监督视角下的全口径、多维度政府预算报告体系构建研究”(项目编号:11JGB091)的阶段性成果 |
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| 摘 要： | 在可持续发展与提升透明度的各项财政改革举措中,政府中期预算管理模式开始进入人们的视野。为了促进我国对中期预算的深入探索,本文在总结分析中期预算的基本特征以及在我国公共财政改革实践价值基础上,提出了中期预算在我国实施还需要具备和完善的一些基本条件,以期通过渐进途径推进中期预算改革,提高我国政府决策和预算管理水平。
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| 关 键 词： | 中期预算 可持续发展 财政透明 |
Exploration of Medium-term Budget Framework under the Perspective of Fiscal Sustainability and Transparency |
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| Li Yan.Exploration of Medium-term Budget Framework under the Perspective of Fiscal Sustainability and Transparency[J].Chinese Public Administration,2012(9):43-46. |
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| Authors: | Li Yan |
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| Institution: | Li Yan is Deputy Dean and Professor of Finance School,and Director of Institute of Government Budget,Central University of Finance and Economics.Beijing 100081 |
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| Abstract: | Among initiatives that deepen financial reform in sustainable development and transparency,the medium-term budget framework management models start coming into view.In order to promote the exploration of China’s medium-term budget,this article summarizes and analyzes the basic characteristics and its practical value of medium-term budget in China ’s public finance reform.The paper also puts forward that the medium-term budget implementation in our country still needs to improve some basic conditions to improve government decision-making and the budget management level. |
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| Keywords: | medium-term budget framework sustainable development fiscal Transparency |
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