本文選題：年度預(yù)算 + 財稅體制改革��； 參考：《中國財政》2015年02期

【摘要】：正在新一輪財稅體制改革中,改進年度預(yù)算控制方式是規(guī)范預(yù)算管理的一大著力點。十八屆三中全會提出,審核預(yù)算的重點由平衡狀態(tài)、赤字規(guī)模向支出預(yù)算和政策拓展,建立跨年度預(yù)算平衡機制等等。這一深化預(yù)算制度改革的頂層設(shè)計在中央政治局會議審議通過的《深化財稅體制改革總體方案》中給出了更加清晰的描述,并在新通過的預(yù)算法修正案以及國務(wù)院《關(guān)于深化預(yù)算管理制度改革的決定》(下稱決定)中得到了充分的體現(xiàn)。它將涉及從理論到實踐、從理念到制度安排的綜合變革,因此,必須結(jié)合相關(guān)法律法規(guī)進行深入理解。為什么改進年度預(yù)算控制方式?改革的主要目的是為了解決原預(yù)算審批以預(yù)算收支平衡為核心所帶來的預(yù)算"順周期"調(diào)節(jié)以及不規(guī)范的收支亂象。在現(xiàn)實財政收支矛盾的處理中,面對大量的支出需求,收入不足永遠是主
[Abstract]:In the new round of fiscal and taxation system reform, improving the way of annual budget control is a major focus of standardizing budget management. The third Plenary session of the 18th CPC Central Committee proposed that the emphasis of the budget examination and examination should be shifted from balance state, deficit scale to expenditure budget and policy, and the establishment of a cross-annual budget balance mechanism, and so on. This top-level design for deepening the reform of the budget system gave a clearer description in the "General Plan for deepening the Reform of the Fiscal and tax system", which was deliberated and adopted by the political Bureau of the Central Committee of the people's Republic of China. It has been fully reflected in the newly adopted amendment to the Budget Law and the decision of the State Council on deepening the Reform of the Budget Management system (hereinafter referred to as the decision). It will involve the comprehensive transformation from theory to practice, from idea to system arrangement, therefore, we must combine relevant laws and regulations to carry on the thorough understanding. Why improve Annual Budget Control? The main purpose of the reform is to solve the budget "pro-cycle" adjustment and irregular income and expenditure disorder brought about by the original budget examination and approval and the budget balance as the core. In the process of dealing with the contradiction of fiscal revenue and expenditure, in the face of a large amount of expenditure demand, the lack of income will always be the main factor.
【作者單位】： 中央財經(jīng)大學(xué)財政學(xué)院;
【分類號】：F812.3;D922.21

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