中国行政管理
中國行政管理
중국행정관리
Chinese Public Administration
2012年
6期
7~12
,共null页
预算改革 公共预算 现代公共预算制度
預算改革 公共預算 現代公共預算製度
예산개혁 공공예산 현대공공예산제도
budget reform, public budgeting, modem public budgeting
1999年以来，中国启动了一场意义深远的预算改革，目标是建立现代公共预算制度。十余年的预算改革，取得了显著的成绩，中国基本上建立起现代公共预算制度的基本框架。但同时，也在预算权力结构、综合预算、总额控制、绩效预算、现金和债务管理、会计改革等方面面临着挑战。未来，中国应更加深入地推进预算改革，建立现代公共预算制度。
1999年以來，中國啟動瞭一場意義深遠的預算改革，目標是建立現代公共預算製度。十餘年的預算改革，取得瞭顯著的成績，中國基本上建立起現代公共預算製度的基本框架。但同時，也在預算權力結構、綜閤預算、總額控製、績效預算、現金和債務管理、會計改革等方麵麵臨著挑戰。未來，中國應更加深入地推進預算改革，建立現代公共預算製度。
1999년이래，중국계동료일장의의심원적예산개혁，목표시건립현대공공예산제도。십여년적예산개혁，취득료현저적성적，중국기본상건립기현대공공예산제도적기본광가。단동시，야재예산권력결구、종합예산、총액공제、적효예산、현금화채무관리、회계개혁등방면면림착도전。미래，중국응경가심입지추진예산개혁，건립현대공공예산제도。
Since 1999, China started a budget reform with significant implications. The goal of the reform is to establish a modem pub- lic budgeting. After more than ten years of reform, significant achievements have been made. China has created a basic frame of modem public budgeting. However, there are many challenges ahead, such as power relations, comprehensive budget, aggregate control, performance budgeting, cash and debt management, and accounting reform. In the future, China must deep its efforts in budget reforms so as to create a modem public budgeting.
