| 中国预算改革:未来的挑战 |
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| 引用本文： | 马骏,林慕华.中国预算改革:未来的挑战[J].中国行政管理,2012(6):7-12. |
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| 作者姓名： | 马骏 林慕华 |
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| 作者单位： | 中山大学中国公共管理研究中心、政务学院;广东商学院国民经济研究中心、公共管理学院 |
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| 基金项目： | 中山大学“985”3期专项经费;2012年度教育部人文社会科学重点研究基地重大项目(12JJD840010);广东省哲学社会科学“十二五”规划2011年度青年项目(GD11YGL06)支持 |
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| 摘 要： | 1999年以来,中国启动了一场意义深远的预算改革,目标是建立现代公共预算制度。十余年的预算改革,取得了显著的成绩,中国基本上建立起现代公共预算制度的基本框架。但同时,也在预算权力结构、综合预算、总额控制、绩效预算、现金和债务管理、会计改革等方面面临着挑战。未来,中国应更加深入地推进预算改革,建立现代公共预算制度。
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| 关 键 词： | 预算改革 公共预算 现代公共预算制度 |
The Challenges for Budget Reform in China |
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| Ma Jun is Ph.D.& Professor of the Center for Chinese Public Management Research and School of Government,Sun Yat-sen University,Guangzhou,;Lin Muhua.The Challenges for Budget Reform in China[J].Chinese Public Administration,2012(6):7-12. |
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| Authors: | Ma Jun is PhD& Professor of the Center for Chinese Public Management Research and School of Government Sun Yat-sen University Guangzhou ;Lin Muhua |
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| Institution: | is Ph.D.& Lecturer of the National Economics Research Center and the School of Public Management,Guangdong Business College.Guangzhou 510320 |
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| Abstract: | Since 1999,China started a budget reform with significant implications.The goal of the reform is to establish a modern public budgeting.After more than ten years of reform,significant achievements have been made.China has created a basic frame of modern public budgeting.However,there are many challenges ahead,such as power relations,comprehensive budget,aggregate control,performance budgeting,cash and debt management,and accounting reform.In the future,China must deep its efforts in budget reforms so as to create a modern public budgeting. |
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| Keywords: | budget reform public budgeting modern public budgeting |
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