摘要
部门预算是我国市场化改革中的一种政府制度安排。它与公共产品的供给、公共选择机制的固有缺 陷、纳税人权利的尊重与保护等都存在相关程度的联系。目前。我国实施部门预算存在诸如政府职能转变滞 后、既得利益难以突破、机构设置不尽合理、编制时间弹性不足等制约因素。因此，建立健全部门预算制度是 一项综合性的改革，内容宽泛，力度应当很大。
Departmental budget is an institutional arrangement of our government during the market - oriented reform, it has much to do with the supply of public goods, the internal limitations of public choice system, the respect and protec- tion to the tax - payers and so on. Now many factors restrain our putting departmental budget into practice, such as the stagnancy of government's function transformation, the difficulties of breaking through the vested benefit, the unreason- ableness of administration's establishment, the deficiency of time elasticity used in budget - making, etc. So the construc- tion and improvement of the departmental budget system is a comprehensive reform project which needs a lot of hard work.
出处
《河北经贸大学学报》
2001年第4期27-32,共6页
Journal of Hebei University of Economics and Business
关键词
预算编制
部门预算
理论基础
现实选择
预算
中国
budget - making
departmental budget
theoretical basis
practical choice
