俄罗斯政府职能演变下的预算制度改革

向市场经济的转轨使俄罗斯政府职能发生了根本性的转变,政府调控经济的工具也由计划经济时期的指令性计划、行政管制和所有权控制转变为公共预算。社会经济转型中出现的一系列社会矛盾和冲突,如社会公平、环境污染、医疗教育、社会保障等,都需要通过预算加以解决和保障。在这种情况下,实行预算制度改革,建立新的预算机制成为俄罗斯近年来政治经济改革的全新热点和中心。

The Change of the Government Functions and the Budget Reforms in Russia

During the process of transition to the market economy,the government functions have changed basically.The tools that government controls the economy have been changed from the instructive planning,administrative control and the ownership control to the government budget.A series of social contradictions and conflicts,such as social fair,pollution of the environment,health and education,social security,etc.,appeared during the process of transition,all need to solve by the government budget.Thus in recent years,Russia has focused its reforms of political economy on reforming the budget system and building up a new budget mechanism.