论政府年底突击花钱现象的制度原因与对策

随着我国财政收入的持续增长,公众对自身所享受的公共服务与政府财政支出之间的关系愈加关注。而近年来屡屡见诸报端的"年底突击花钱"现象成为国人质疑的焦点。究其根源,既有预算编制技术的原因,也包括经济高速增长所带来的不确定性以及预算监督机制的缺失。因此,解决这一问题需要由内至外的改革,包括推进零基预算与增量预算相结合的编制模式改革,加强人大监督与社会监督的制度建设,并以此次《预算法》的修订为契机,真正构建起对政府权力的制约机制,从而实现我国预算制度的民主化、科学化。

A Study on the Institutional Causes and Countermeasures of the Phenomenon of Government Year-end Crash Expenditure

With the steady growth of China’s fiscal revenue,the public pays more attention to the relationship between the public services enjoyed by themselves and government spending. In recent years,the＂year-end crash ex penditure＂phenomenon that repeatedly appeared in the newspapers has become the focus of people. To investigate the root causes,include budgeting techniques and the uncertainty brought by the rapid economic growth and the lack of budget supervision mechanism. To solve this problem,therefore,it is necessary to reform from inner to outer,such as advancing the zero-based budget combined with incremental budget compilation mode reform,strengthening the system construction of supervision of National People’s Congress and social supervision,and taking the revision of the＂budget law＂as an opportunity to really build up the government power restriction mechanism,so as to achieve the democratization,scientific budget system in China.