我國政府預(yù)算制度的歷史演進與改革模式研究（1949-2013）
發(fā)布時間：2018-11-11 14:36
【摘要】：黨的十八屆三中全會指出,財政是國家治理的基礎(chǔ)和重要支柱,要完善立法,建立現(xiàn)代財政制度,要改進預(yù)算管理制度,實施全面規(guī)范、公開透明的預(yù)算制度�，F(xiàn)代市場經(jīng)濟中,政府預(yù)算制度是現(xiàn)代財政制度的核心,它在一國的政治經(jīng)濟中居于重要地位,集中體現(xiàn)了一國政府在社會、經(jīng)濟、政治等各個領(lǐng)域的公共政策；是政府依法進行籌資、分配和管理財政資金以及進行宏觀調(diào)控的重要工具,是規(guī)范、約束和監(jiān)督政府行為的一種根本方法。新中國成立伊始,我國在吸收馬克思主義經(jīng)典作家政府預(yù)算思想和民主革命時期革命根據(jù)地預(yù)算經(jīng)驗基礎(chǔ)上,初步建立起了自己的政府預(yù)算制度,當(dāng)時稱為“國家預(yù)算”。之后,隨著我國國民經(jīng)濟的恢復(fù)、計劃經(jīng)濟體制的建立、轉(zhuǎn)軌以及市場經(jīng)濟體制的建立、完善,我國政府預(yù)算制度先后經(jīng)歷了國民經(jīng)濟恢復(fù)時期、計劃經(jīng)濟時期、經(jīng)濟體制轉(zhuǎn)軌和建立社會主義市場經(jīng)濟體制時期、公共財政基本框架的建立四個時期60余年的歷史演進,形成了與各時期相應(yīng)的預(yù)算內(nèi)容與特點,積累了比較豐富的經(jīng)驗,初步建立起了與我國社會主義市場經(jīng)濟體制和公共財政體制基本相適應(yīng)的政府預(yù)算制度。 歷史是最好的教科書,未來是建立在歷史和現(xiàn)實的基礎(chǔ)上。本文試圖在借鑒已有研究成果基礎(chǔ)上,在現(xiàn)行政治制度和行政體制框架下,從歷史和現(xiàn)實兩個維度對我國的政府財政預(yù)算制度展開分析。一方面,從歷史發(fā)展角度考察我國政府預(yù)算制度的變遷過程,揭示我國政府預(yù)算制度的歷史演變規(guī)律、特征與經(jīng)驗教訓(xùn),為我國政府預(yù)算制度改革提供歷史借鑒；另一方面,在借鑒西方發(fā)達國家政府預(yù)算成功經(jīng)驗的基礎(chǔ)上,分析當(dāng)前我國中央與地方政府預(yù)算改革的績效、難點與局限,提出今后我國政府預(yù)算改革的基本思路、對策建議和未來政府預(yù)算的目標(biāo)模式。我國政府預(yù)算改革近期目標(biāo)主要不是強化預(yù)算績效問題,而是要強化和實現(xiàn)預(yù)算在行政層面的全面控制,中長期目標(biāo)主要是要實現(xiàn)預(yù)算在立法層面的全面控制,未來政府預(yù)算模式是通過構(gòu)建“五級政府、三級預(yù)算”的中間過渡型預(yù)算模式改革,在此基礎(chǔ)上最終形成具有中國特色的“三級政府三級預(yù)算”的分級分權(quán)預(yù)算體制和以基金制為特征的完善的政府復(fù)式預(yù)算體系,走向預(yù)算國家。
[Abstract]:The third Plenary session of the 18th CPC Central Committee pointed out that finance is the foundation and important pillar of national governance, and it is necessary to perfect legislation, establish a modern financial system, improve the budget management system, implement a comprehensive and standardized budget system, and open and transparent budget system. In the modern market economy, the government budget system is the core of the modern financial system, which occupies an important position in the political economy of a country, and embodies the public policy of a country's government in the social, economic, political and other fields. It is an important tool for the government to raise funds, allocate and manage the financial funds and carry out macro-control according to law. It is a fundamental method to regulate, restrain and supervise the government's behavior. At the beginning of the founding of the people's Republic of China, on the basis of absorbing the government budget thought of the classical Marxist writers and the budgetary experience of the revolutionary base areas in the period of the democratic revolution, our country initially established its own government budget system, which was then called "the state budget". After that, with the recovery of our national economy, the establishment of the planned economic system, the transition and the establishment and perfection of the market economic system, the government budget system of our country has experienced the period of national economic recovery and the period of planned economy. In the period of transition of economic system and establishment of socialist market economy system, the historical evolution of the four basic frameworks of public finance in more than 60 years has formed the corresponding budget contents and characteristics of each period, and accumulated rich experience. The government budget system, which is basically adapted to our socialist market economy and public finance system, has been established preliminarily. History is the best textbook, and the future is based on history and reality. Based on the existing research results, this paper tries to analyze the government budget system of our country from the perspectives of history and reality under the framework of current political system and administrative system. On the one hand, from the perspective of historical development, this paper examines the changing process of our government budget system, reveals the historical evolution law, characteristics and lessons of our government budget system, and provides historical reference for the reform of our government budget system. On the other hand, on the basis of drawing lessons from the successful experience of western developed countries, this paper analyzes the achievements, difficulties and limitations of the current central and local government budget reform, and puts forward the basic ideas of the future government budget reform in China. Countermeasures and suggestions and the target model of future government budget. The short term goal of our government's budget reform is not to strengthen the budget performance, but to strengthen and realize the overall control of the budget at the administrative level, and the medium and long term goal is mainly to realize the overall control of the budget at the legislative level. In the future, the government budget model will be reformed through the establishment of an intermediate transitional budget model of "five levels of government and three levels of budget." On this basis, the hierarchical decentralized budget system with Chinese characteristics of "three levels of government and three levels of budget" and the perfect system of government dual budget with the characteristics of fund system are formed.
【學(xué)位授予單位】：福建師范大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F812.9
本文編號：2325139
[Abstract]:The third Plenary session of the 18th CPC Central Committee pointed out that finance is the foundation and important pillar of national governance, and it is necessary to perfect legislation, establish a modern financial system, improve the budget management system, implement a comprehensive and standardized budget system, and open and transparent budget system. In the modern market economy, the government budget system is the core of the modern financial system, which occupies an important position in the political economy of a country, and embodies the public policy of a country's government in the social, economic, political and other fields. It is an important tool for the government to raise funds, allocate and manage the financial funds and carry out macro-control according to law. It is a fundamental method to regulate, restrain and supervise the government's behavior. At the beginning of the founding of the people's Republic of China, on the basis of absorbing the government budget thought of the classical Marxist writers and the budgetary experience of the revolutionary base areas in the period of the democratic revolution, our country initially established its own government budget system, which was then called "the state budget". After that, with the recovery of our national economy, the establishment of the planned economic system, the transition and the establishment and perfection of the market economic system, the government budget system of our country has experienced the period of national economic recovery and the period of planned economy. In the period of transition of economic system and establishment of socialist market economy system, the historical evolution of the four basic frameworks of public finance in more than 60 years has formed the corresponding budget contents and characteristics of each period, and accumulated rich experience. The government budget system, which is basically adapted to our socialist market economy and public finance system, has been established preliminarily. History is the best textbook, and the future is based on history and reality. Based on the existing research results, this paper tries to analyze the government budget system of our country from the perspectives of history and reality under the framework of current political system and administrative system. On the one hand, from the perspective of historical development, this paper examines the changing process of our government budget system, reveals the historical evolution law, characteristics and lessons of our government budget system, and provides historical reference for the reform of our government budget system. On the other hand, on the basis of drawing lessons from the successful experience of western developed countries, this paper analyzes the achievements, difficulties and limitations of the current central and local government budget reform, and puts forward the basic ideas of the future government budget reform in China. Countermeasures and suggestions and the target model of future government budget. The short term goal of our government's budget reform is not to strengthen the budget performance, but to strengthen and realize the overall control of the budget at the administrative level, and the medium and long term goal is mainly to realize the overall control of the budget at the legislative level. In the future, the government budget model will be reformed through the establishment of an intermediate transitional budget model of "five levels of government and three levels of budget." On this basis, the hierarchical decentralized budget system with Chinese characteristics of "three levels of government and three levels of budget" and the perfect system of government dual budget with the characteristics of fund system are formed.
【學(xué)位授予單位】：福建師范大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F812.9
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