中期财政规划编制的问题及对策建议

摘  要

随着经济社会的快速发展，我国的预算制度需要进行改革。中期财政规划是中期预算的一种过渡性形式，是全面深化财税体制改革的重要内容，对国民经济体系的发展具有重要意义。目前，我国财政收入增速下降，财政收支增长矛盾加剧。特别是在中期财政规划的编制中存在很多难点，不利于实现科学的财政预算规划。为了实现中期财政规划的科学性和可行性,国家财政部门应该开发金融法律计划在未来三年内与各级部门,共同预测一些主要金融收入和外流,管理主要决策,法律制度机制和财务评价参与计划,解决各种金融风险,实现科学发展财政规划。

关键词：中期财政规划编制；财政收入规划；财政支出规划

Abstract

With the rapid development of economy and society, China's budget system needs to be reformed.  Medium-term fiscal planning is a transitional form of the medium-term budget, which is of great important to comprehensively deepening reform of finance and tax system. It is of great significance to the development of the national economic system. At present , the growth rate of fiscal revenue in China has declined, and the contradiction between fiscal revenue and expenditure has intensified. Especially in the formulation of medium-term fiscal planning exist many difficulties, which is not conducive to the realization of scientific financial budget planning. In order to realize the and feasibility of the medium-term financial plan, the national financial department should develop the financial legal plan with all levels of departments in the next three years, jointly predict some major financial revenue and outflow, manage the main decision-making, legal system mechanism and financial evaluation participation plan, solve various financial risks, and realize the scientific development of the financial plan.

Key words: formulation of medium-term fiscal planning，fiscal revenue planning，fiscal expenditure planning

目  录

摘  要I

AbstractII

目  录1

一、导论1

1、问题的提出1

2、国内外研究动态1

3、主要内容和组织结构1

二、中期财政规划管理的必要性3

1、中期财政规划有助于提升政府决策效率3

2、中期财政规划有助于加强政府宏观调控3

三、中期财政规划编制中存在的问题4

1、中期财政规划编制的基础不扎实4

2、中期财政规划编制的机制不规范5

3、中期财政规划与已有框架的衔接存在问题5

四、提升中期财政规划编制效力的对策建议7

1、逐步夯实中期财政规划的编制基础7

2、逐步完善中期财政规划编制体系7

3、为中期财政规划编制提供有效的法律保障8

五、结论9

参考文献10