中国部门预算改革研究

【作者】 刘彦博；

【导师】 苏明；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2010， 博士

【摘要】 政府预算是政府资源的年度分配计划,体现着政府的活动范围和方向,是政府履行行政职能和促进事业发展的物质保障,关系着国家政治、经济和社会生活的方方面面。邓小平同志曾指出“数目字内包括轻重缓急,哪个项目该办,哪个项目不该办,这是一个政治性的问题”。政府预算的特殊地位,决定了政府预算管理体制必须与国家政治体制、经济体制紧密相连,统筹协调。改革开放以后,随着社会主义市场经济的逐步建立,20世纪90年代后期,我国推行了以部门预算改革为核心的政府预算管理体制改革,着力构建与社会主义市场经济和公共财政相应的预算管理方式,推进部门预算管理的科学化、规范化和有效性。但是,随着部门预算改革的不断深入,部门预算管理中的一些深层次问题逐步涌现。第一,财政分配权不统一,预算统筹能力较弱；第二,预算编报范围不完整,一些资金游离于财政监管之外；第三,预算分配方法不科学,弱化了财政分配职能；第四,预算透明度不高,影响了社会公信力；第五,预算约束力不强,影响了预算的严肃性；第六,财政资金绩效水平低,降低了资金效益。这些问题制约了部门预算改革的持续健康发展,迫切需要通过深化改革来破解这些难题,进一步增强部门预算管理的科学化和精细化。本文借鉴于国内外部门预算研究的基本理论和西方市场经济成熟国家的预算管理制度,紧密结合我国政治体制、经济体制等特殊的历史国情,通过博弈论、全面预算管理理论和委托-代理理论等经济学基本原理,以及毛泽东、邓小平、刘少奇、周恩来、陈云等老一辈无产阶级革命家的财政管理理念,认真分析了当前部门预算改革中存在的问题,提出了建立新时期部门预算改革的基本思路和框架,即部门预算改革要坚持服务于国家中心工作,坚持推进社会公平正义,坚持提高预算分配的效益,坚持预算公开透明,坚持预算管理的程序化。同时,针对部门预算改革的5个基本问题进行了深入阐述,包括财政权统一管理问题、综合预算管理问题、国有资产管理问题、政治体制改革问题、财政政策研究问题。结合部门预算管理的各个环节,分别分析了部门预算职责分工、基本支出预算编制、项目支出预算编制、绩效评价制度、部门预算公开、预算监督体系等六个方面存在的问题,并从深化部门预算改革的长远目标出发,提出了深化上述六个方面改革的具体建议。第一,要进一步梳理部门预算职责分工,完善部门预算管理工作规程,推动建立高层会商机制,推进财政预算与业务部门战略紧密衔接,增强预算单位的主人翁意识,强化部门的预算主体地位。第二,完善人员基础信息数据库和完备的行政事业单位收入数据库,建立严格的事业编制控制制度和规范的工资福利制度,合理划分基本支出的具体内容,建立支出限额控制制度和定员定额动态调整机制,推动建立基本支出激励约束机制,增强基本支出预算管理的科学性。第三,按照项目全周期模型,建立项目库滚动管理机制,加强项目预评审制度,完善项目库功能,增强其在项目支出预算审核中的作用,推进项目支出标准体系建设,提高支出预算安排的公平性。第四,按照建设服务型政府的理念,增强预算单位绩效理念,完善绩效评价指标体系和基本工作流程,夯实绩效评价的基础,认真审核绩效评价试点项目,合理设置绩效目标,建立绩效评价激励约束机制,提高预算绩效管理的水平。第五,完善预算管理制度,突出预算公开的法律效力,积极推进向人大公开制度,大力推进预算社会公开,改进和完善预算编制,加强对预算公开的监督指导,推进预算公开透明度；第六,健全预算监督法律,提高预算监督在部门预算管理中的地位,健全信息共享机制,推进预算监督的信息化水平,建立事前、事中和事后监督、专项监督与日常监督有机融合的监督体系,提高预算内部监督的地位,完善预算监督问责机制,增强预算监督的执行力。更多还原

【Abstract】 Government budget is the annual allocation plan of government resources, reflecting the scope and direction of government’s activity. It is the material guarantee for the government to perform its administrative functions and to promote the social development, which concerns the country’s political, economic and social lives.Comrade Deng Xiaoping pointed out that "the words and the numbers include of priorities, which project should do, which project should not do, it is a political issue." The special status of the government budget requires that the government budget management system must be closely linked and coordinated with the country’s political and economic system.After the reform and opening up, with the gradual establishment of a socialist market economy, in the late 1990s, China implemented the government budget management system reform. The core is departmental budget reform, which focused on building a budget management pattern corresponding to the socialist market economy and public finances, promoting the department budget management to be more scientific, standardized and effective. However, with the deepening reform of departmental budget, some deep-seated problems of department budget management have gradually emerged.First, the financial distribution right is not unified, the budget co-ordination function is weak; Second, the scope of budget reports is not complete, some funds drifted away from financial control; Third, the budget allocation method is not scientific, weakening the financial distribution functions; Fourth, the budget transparency is not high, affecting the social credibility; Fifth, the binding force of budget is not strong, affecting the seriousness of the budget; Sixth, the performance of financial capital is at the low level, reducing its value. These problems have constrained the sustained and healthy development of the department budget reform. It is urgently needed to solve these problems by deepening the reform and further enhance the scientific and refinement standard of the department budget.This article drew on the experience from the domestic and foreign department budget theory and the budget management system in the mature Western market economy countries, combining with our country’s political system, economic system and other special historical conditions, using the basic principles of economics including game theory, the comprehensive budget management theory, the principal-agent theory as well as the financial management concepts of Mao Zedong, Deng Xiaoping, Liu Shaoqi, Zhou Enlai, Chen Yun, the older generation of proletarian revolutionists, which carefully analyzed the current problems of the department budgeting reform. The article established the basic department budget reform ideas and framework in the new era, that is, department budget reform should persist in providing the service for the country’s central work, persist in promoting social equity and justice, persist in improving budget allocation efficiency, persist in budget transparency and the procedures of budget management. Meanwhile, it elaborated the five basic issues of the department budget reform, including the unified management of financial power issue, integrated budget management issue, state assets management issue, political reform issue and fiscal policy research issue.Combined with all aspects of departmental budget management, this article respectively analyzed the problems in six areas, that is, the responsibilities division of department budget, the basic expenditure budgeting, project expenditure budgeting, performance evaluation systems, department budget publicity, budget monitoring system. It also proposed specific recommendations for deepening the department budget reform of the six aspects from the perspective of long-term goal of deepening reform.First, further sort out the responsibilities division of departmental budget, improve the management of department budget procedure, promote the establishment of the high-level consultation mechanism, promote the fiscal budget closely linked up with the operation department’s strategy, enhance the sense of ownership of the budget units, strengthen the dominant budget position of the department.Second, improve the basic staff information database and a complete revenue database of administrative institutions, establish a strict control system of personnel volume in the institutional organization and standardized wages and benefits system, reasonably divide of the specific content of the basic expenditure, establish expenditure limit control system and dynamic adjustment mechanism for fixed number of persons and rations, promote the basic expenditure incentive and restrict mechanisms, enhance the scientific budget management of basic expenditure.Third, establish project library rolling management system in accordance with the project whole cycle model, strengthen the project pre-evaluation system, improve the function of the project library, enhance its role in the project expenditure budget audit, promote the project expenditures standard system development, improve expenditure budget equity.Fourth, in accordance with the concept of building a service-oriented government, enhance the performance concept of the budget unit, improve the performance evaluation index system and the basic work processes, consolidate the basis of performance evaluation, carefully examine the performance evaluation of the pilot project, set reasonable performance goals, establish performance evaluation incentive and constraints mechanisms to improve budget performance management level.Fifth, improve the budget management system, highlight the legal effect of the budget publicity, actively promote budget open to the people’s congress system, vigorously promote budget open to the public, improve and refine budget compilation, strengthen the supervision and guidance of the budget publicity, promote budget to be open and transparent.Sixth, improve budget monitoring laws, improve budget monitoring status in the department budget management, improve the information sharing mechanism, promote the level of budget monitoring information, establish pre-, during and after monitoring, build the syncretic supervision system of special monitoring and daily monitoring, improve the status of budget internal supervision, perfect accountability mechanisms of budget monitoring, strengthen the execution power of budget supervision.更多还原