Promoting the reform of the budget management system
March 17, 2021 08:43 Source: "China Social Sciences" March 17, 2021 Total 2127 Author: Sun Kejun

The report of the 19th National Congress of the Communist Party of China proposes "Establish a comprehensive standardized transparency、Standard Science、A strong budget system,Comprehensive implementation of performance management ",It marks the reform of my country's budget system to a new stage。October 1, 2020,The revised "Regulations on the Implementation of the Budget Law of the People's Republic of China" is officially implemented,It marks the further maturity and improvement of the Chinese budget system。The Fifth Plenary Session of the 19th Central Committee of the Party pointed out,To deepen the reform of the budget management system,Macro guidance for budget preparation。Promote the standardization of fiscal expenditure,Strengthen budget constraints and performance management,Direct new direction for the reform of the budget management system。

Continuous satisfaction with the growing needs of the people's growing good life,The number and quality of the public's demand for public products will enter a higher level。How to meet the increasing demand for social public products through effective budget tool innovation and system reform,Targeting the effective supply of public products may become an important part of the reform of my country's budget management system in the future。

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The so -called effective supply of public products,That is, the supply and demand of public products to achieve basic equilibrium status,At this time,The social marginal income of public products is equal to social marginal costs,Resource configuration in the consumption and production of public products achieved the best Pareto。But,The existence of the phenomenon of "free ride" makes the reasonable amount of public product cost difficult to become difficult,As a result, insufficient supply of public products in reality becomes a normal state。Bet365 app download At the same time,Due to the periodic disconnection of the supply system and public policy,Old fiscal allocation methods,and the lack of institutional constraints and other reasons for the budget execution process,Public products excessively supply and insufficient guarantee occur from time to time.。

Beyond the traditional budget system for compliance、Integration、Attention to the principle of budget principles such as annual sex,Reform budget system with the effective supply of public products,It will pay more attention to the matching of budget and other macro policies,Pay attention to the impact of the effective supply of public products in terms of social preferences on policy formulation,Timely adjust the expenditure structure with the needs of public products。Budget system reform aimed at the effective supply of public products,Difficulties in solving public demand preferences、Policy goals follow、Resource allocation sort、Sustainable guarantee、The results of the results have outstanding advantages。

  Improve the level of budget integration

The expression of accurate definition of public demand preference is the first problem that the effective supply of public products to face。For a long time,The rational person assumptions based on the balanced analysis of public products and the best guidelines for Pareto to form the formation of public demand preferences and the existence of heterogeneous issues in reality.。In terms of institutional improvement,The practice and development of the budget provides an important platform for the rational expression of public demand preferences,and provide an opportunity for the organic integration of public decision -making (doing) and fiscal guarantee (spending money)。So,It is necessary to gradually deepen the comprehensive integration of the budget system and other public policy formulation processes。

Since Brazil took the lead in implementing the participating budget system in the late 1980s,This model has been actively explored in many developing countries。time to this day,With the continuous Bet365 lotto review deepening of my country's government governance reform,The role of public participation in the reform of the budget system still needs to be improved。Strive to reduce participation costs,At the same time as improving the willingness to cooperate with social members and the quality of democracy,It should be effective in the repeated consultation in the public decision -making stage to effectively identify public demand preferences,To avoid the loss of efficiency of public product supply。

At the same time,It needs to build a budget planning and policy implementation institutional connection with a forward -looking perspective。Affected by the annual budget balance and investment budget,my country's budget and policy are disconnected。Highlights are: insufficient coordination and cooperation between budget planning and budget execution departments; solidification of base budget and legal expenditure on fiscal resources; fiscal funds and existing in large -scale debt bonds,and the reorganization of public facilities for light maintenance。This is the second problem that the effective supply of public products needs to be solved。

In order to ensure that scarce fiscal resources are effectively attracted to the established direction of public policy rather than free deviation,Avoid the lack of effective supply of public products with more than more growth and lack of development,The reform practice of the budget balance and midterm financial planning of the year is particularly important。From 2015,my country began to implement a 3 -year rolling budget,This provides the necessary institutional space for the periodic connection of the establishment of budget guarantees and policy changes。Through scientific prediction、Analysis of the continuation of the current policy、Adjustment and exit of the impact on fiscal revenue and expenditure,and the addition of the new policy's requirements for fiscal space,Form policy guidance budget、Interactive cycle of budget constraint policy。To ensure that the budget policy reform aimed at the effective supply of public products can get bet365 Play online games full and timely financial protection,At the same time,Avoid unreasonable excessive supply、The damage to the financial sustainability of the inefficient supply。

  Optimized budget configuration means

First,Emphasize the importance of fiscal resources based on policy planning and the importance of fiscal surplus。With the continuous improvement of social progress and the living standards of the people,The type of public needs for public products、scale、The quality is constantly changing,These involve the re -allocation of scarce fiscal resources。Traditional budget mode that can only adjust the incremental adjustment with the premise of the base number,On the one hand, most public resources allocation is rigid,On the other hand, the income drive (rather than policy -driven) caused by the base has split the contact between policy goals and budgets,Make old problems existing on the effective supply of public products、The new situation that appears cannot be fundamentally solved。

In recent years,my country has gradually entered the budget system reform of the medium -term expenditure framework,3569_3591。The so -called "baseline" means keeping the current policy and planning constant,The government's expenditure required for the future (usually refers to 3-5 years)、Income,and deficit/surplus、The expected information of debt gives the "online" budget。Compared to "baseline",Due to policy adjustment、The change of future budget estimation caused by changes is called "online"。

One of the advantages of this budget method is to ensure the priority of policy -driven budget,Therefore, the technical foundation has been laid for the adjustment of the financial resource allocation of public products。Bet365 app download At the same time,Due to the lack of constraints in my country's "counter -cycle" fiscal policy for many years,Governments at all levels pay attention to deficits far exceeding surplus,This makes the size and configuration problem of the "online" fiscal space often ignored,Not conducive to policy optimization and effective supply of public products。bet365 Play online games With the improvement of technological progress and management efficiency,The cost required to complete the same budget target as the established budget is likely to fall,Then release "saving bonus",The subjective efforts and objective effects in this process should be identified and confirmed in time,and re -allocate this part of the resource through the necessary incentive mechanism,Improve the effective supply level of public products。

Next,Pay attention to the positive role of planning budget in resource integration and results connection。Planning budget is a collection of several related activities formed to complete a specific public target,The biggest feature is that the method of changing the budget of the traditional branch budget with the "subject" as the center of the vertical level of fiscal resources,Using planning target as the bond, the fiscal resource allocation mode between the bond。Planning budget guarantees the fiscal expenditure always focuses on the policy and achievements.,To a certain extent, it has reduced the simplicity of fiscal resources into a defect allocated by the public sector,Make it dispersed and fragmented under different organizations under the same planning goals、The fiscal resources of different subjects can be coordinated and integrated。This is poorly organized in the process of effectively solving the supply of public products、Lack of results of results,and problems such as capital expenditure and current expenditure mismatch is important。

  Enhance budget performance management ability

The performance of fiscal expenditure is an important basis for testing the effectiveness of the supply of public products and the coordination between budget and policy。The Central Committee of the Communist Party of China in 2018、The introduction of the State Council's "Opinions on Comprehensive Implementation of Budget Performance Management",It marks the reform of my country's budget performance management management reform.。But really be guided with expenditure performance、Evaluation、Adjust the supply of public products,Realize effective supply of public products,Bet365 lotto review It also needs to strengthen the budget performance management ability of governments at all levels from the following aspects。

First, establish a public decision and budget declaration mechanism based on the expected performance review。Practical analysis of the newly developed fiscal policy and project through the performance evaluation of the previous performance,Do not match costs and effects,Policy and projects that fail to effectively respond to the lack of public product supply and do not have strategic priority and projects are not included in the budget arrangement。

The second is to formulate performance targets and budget management in planning、Application、Approval、Execution、Evaluation、The synchronization operation regulations for the public process,Maximum reduction of "money and other projects,Project Waiting for money。

Third is integration、Concrete performance evaluation indicators,Avoiding technical traps。Whether fiscal performance meets the requirements of the effective supply of public products,Internal cost control and external satisfaction feedback are indispensable。The former reflects the supply side incentive,The latter reflects the pressure of the demand party,Selection of performance indicators should be based on this and avoid excessive weight of other indicators such as compliance。

Fourth, the analysis framework formed a standardized performance results。The extent of the performance results are affected by objective factors and subjective efforts,Poor performance is due to insufficient capital investment caused by the impact of policy priority,Still management quality problem,All need to start in -depth analysis,can provide a scientific basis for the design of the budget management mechanism。

Five is the scientific design performance incentive and error correction mechanism。With the advancement of science and technology,More and more public products output、Effect、Cost can be reliable、Real measurement and verification,This also provides prerequisite for optimizing the level of budget performance Bet365 lotto review management。Based on this,The incentive mechanism of budget management should be fully valued。

  (This article is the Study of the National Social Science Foundation "Research on the Division of the Liability of Intergion and the Responsibility for Expenditure in China" (16zda066)、The Scientific Research Project of the Liaoning Provincial Department of Education "Local Public Budget Expenditure Management Reform Policy Reform and Influential Factors" (LN2020Q19) phased results)

(Author Unit: School of Finance and Taxation of Northeast University of Finance and Economics)

Editor in charge: Chen Jing
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