摘要
2015年我国地方政府开始部署中期财政规划改革,本文总结了实施中期财政规划改革的必要性,梳理了地方政府在推进中期财政规划改革方面的主要做法,分析了中期财政规划改革在法律效力、与已有框架的衔接、编制质量、吸纳能力等方面需要重点关注的难点问题,以期对顺利推进财政改革,提升财政管理水平和政府治理能力提供参考。
Since 2015, the medium-term fiscal planning reform of Chinese local government has started. This paper presents the necessity of this reform, summarizes the practice of Chinese local governments, and analyzes the reform difficulties in legal effect, the connection with actual framework, preparation quality and absorptive capacity, in order to give some recommendations for Chinese fiscal reform and the improvement of fiscal management and state governance.
作者
于海峰
邝艳华
Yu Haifeng Kuang Yanhua
出处
《财政科学》
2016年第11期45-51,共7页
Fiscal Science
关键词
中期财政规划
跨年度预算平衡
政府治理
Medium-term Fiscal Planning
Inter Annual Budget Balance
State Governance
