【摘要】：美國(guó)作為一個(gè)聯(lián)邦制國(guó)家,聯(lián)邦政府、州政府和地方政府每個(gè)財(cái)政年度均會(huì)獨(dú)立編制本級(jí)財(cái)政預(yù)算報(bào)告,經(jīng)過(guò)本級(jí)議會(huì)討論通過(guò)后實(shí)行。在預(yù)算報(bào)告中,聯(lián)邦政府每財(cái)年的預(yù)算報(bào)告中會(huì)對(duì)中期和長(zhǎng)期預(yù)算內(nèi)容進(jìn)行詳細(xì)分析。通過(guò)美國(guó)的發(fā)展經(jīng)驗(yàn)可以看到,中長(zhǎng)期預(yù)算有利于克服年度預(yù)算中的短視行為,有利于優(yōu)化政府財(cái)政宏觀(guān)調(diào)控職能。中國(guó)必須開(kāi)始制定并實(shí)踐中長(zhǎng)期預(yù)算和財(cái)政中期計(jì)劃,對(duì)于緩解中國(guó)的順周期財(cái)政支出,實(shí)現(xiàn)逆周期調(diào)控具有重要的意義。
[Abstract]:As a federal state, the federal government, state government and local government each fiscal year will independently prepare their own budget report, after the level of parliamentary discussion and approval of the implementation. In the budget report, the federal government's budget for each fiscal year will be a detailed analysis of the medium and long-term budget content. Through the development experience of the United States, we can see that the medium and long term budget is beneficial to overcome the short-sighted behavior in the annual budget and to optimize the macro-control function of the government finance. China must start to draw up and implement the medium and long term budget and financial medium-term plan, which is of great significance to alleviate China's pro-cyclical fiscal expenditure and realize countercyclical regulation and control.
【作者單位】： 北京大學(xué)經(jīng)濟(jì)學(xué)院;
【分類(lèi)號(hào)】：F817.12

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