Advancing Chinese Modernization and Establishing the Modern Budget System
The modern budget system can provide better and more efficient financial support for Chinese modernization.This paper firstly explains the important role of the modern budget system in promoting the modernization process,analyzes the real problems of the current budget system,and then proposes that the modern budget system should be further improved in four aspects:overall planning,efficiency,standardization and policy orientation.In terms of overall planning,the government budget should be strengthened for the integrated management of administrative income,debt income and income from state-owned resources and assets,and the combination of budget flow management and asset stock management should be explored.On the basis of overall planning,the utilization efficiency of budget funds should be improved to cover the general public budget,establish a performance evaluation system of state-owned capital operating budgets for capital expenditures,and prospectively expand the performance evaluation to the ex-ante stage.At the level of technical tools,it is crucial to carry out an ex-ante performance evaluation to make up for the lag of an ex-post evaluation.At the level of budgeting methods,it is essential to deepen the zero-based budget reform and break the solidified pattern of departmental expenditures to ensure the efficient allocation of public resources.From a normative point of view,the modern budget system,as a scientific tool for national governance,relies on the effective implementation of budget disclosure and budget monitoring mechanisms.Therefore,it is necessary to expand the scope of budget disclosure,steadily improve the quality of information disclosure,and strengthen the fundamental constraints on government revenue and expenditure behaviors through high-level legislative documents.In order to strengthen the policy orientation of budgeting,the combination of expenditure review and policy review should be explored in addition to adhering to the orientation and constraints set forth by the medium-term budget framework.Compared with previous literature,this paper makes marginal contributions in the following two aspects.On the one hand,based on the risks and challenges faced in the process of Chinese modernization,it analyzes the strategic orientation of the third plenary session of the 20th Central Committee of the Communist Party of China in deepening the reform of the fiscal and taxation system in the light of the current fiscal and economic situation,and elaborates on the significance of the modern budget system in the process of Chinese modernization.On the other hand,it adheres to the problem orientation,analyzes the key nodes of the current budget system that need to be improved,and puts forward practical reform proposals for specific aspects such as full-caliber budget management,whole-process performance evaluation,standardization of budget management,and policy orientation of budgeting.This paper has certain reference value for further deepening the reform of the fiscal and taxation system and improving the modern budget system.
Chinese modernizationthe modern budget systembudget integrationbudget performance
NETL
NSTL
万方数据
