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20世纪中期尤其是80年代以来,随着现代政府职能转变,众多国家实施了中期预算管理改革,建立中期预算框架,在应对财政危机、加强财政预算管理,提升政府绩效等方面取得了显著成效。今年年初,随着国务院出台《关于实行中期财政规划管理的意见》,意见提出由财政部门牵头编制地方中期财政规划,这就标志着我国中期预算管理工作正式启动。本文通过对各国实施中期预算管理具体情况的比较分析,探索国外实施中期财政预算管理的实践与经验,研究其作用的因素及内在规律,为实施中期预算管理改革提供较好的借鉴。
Since the mid-20th century, especially since the 1980s, with the transformation of modern government functions, many countries have implemented medium-term budget management reform, set up a mid-term budget framework, and achieved remarkable results in coping with the financial crisis, strengthening budget management and improving government performance. Earlier this year, with the promulgation of the “Opinions on the Implementation of Medium-term Financial Planning and Management” issued by the State Council, the Opinion proposes that the preparation of a local medium-term fiscal plan by the financial department should lead to the formal start of China’s medium-term budget management. Based on the comparative analysis of the implementation of medium-term budget management in different countries, this paper explores the practice and experience of medium-term budget management in foreign countries, investigates the factors and internal rules of the medium-term budget management, and provides a good reference for the implementation of medium-term budget management reform.