CAJ | 학술논문

当前我国财政改革发展新阶段中包含三个依次递进、相互联系的问题：一是对中国特色社会主义财政内涵的把握，二是对现代预算制度的理解，三是对全口径政府预算体系的审查。与中国特色社会主义道路的五个重要特征相对应，中国特色社会主义财政应该是国家财政、公共财政、发展财政、改革财政与涉外财政的统一。现代预算制度是中国特色社会主义财政的重要方面。建立现代预算制度应从坚持“全面规范、公开透明”的总体要求，改进年度预算控制方式，逐步建立跨年度预算平衡机制，清理规范现行重点支出挂钩机制，深化改革现行转移支付制度，建立政府性债务管理体系以及逐步实施全面规范的预算公开制度等七个方面开展。作为现代预算制度的主要载体，现阶段的政府预算体现为“全口径政府预算”，即由公共财政预算、政府性基金预算、国有资本经营预算与社会保险基金预算共同构成的“四位一体”的复式预算体系。
당전아국재정개혁발전신계단중포함삼개의차체진、상호련계적문제：일시대중국특색사회주의재정내함적파악，이시대현대예산제도적리해，삼시대전구경정부예산체계적심사。여중국특색사회주의도로적오개중요특정상대응，중국특색사회주의재정응해시국가재정、공공재정、발전재정、개혁재정여섭외재정적통일。현대예산제도시중국특색사회주의재정적중요방면。건립현대예산제도응종견지“전면규범、공개투명”적총체요구，개진년도예산공제방식，축보건립과년도예산평형궤제，청리규범현행중점지출괘구궤제，심화개혁현행전이지부제도，건립정부성채무관리체계이급축보실시전면규범적예산공개제도등칠개방면개전。작위현대예산제도적주요재체，현계단적정부예산체현위“전구경정부예산”，즉유공공재정예산、정부성기금예산、국유자본경영예산여사회보험기금예산공동구성적“사위일체”적복식예산체계。
This paper argues that there are three interconnected issues that progressively present themselves in the current phase of development of China＇s fiscal reform： how to interpret the concept of state finance with Chinese characteristics, how to identify the direction of modem budgetary reform, and how to conduct overall budget reviews. First, it is suggested, corresponding to the features of socialism with Chinese characteristics, state finance in China should integrate all these five elements ： state finance, public finance, development finance, reform finance, and external finance. Secondly, a modem budget system is an important aspect of our state finance with Chinese characteristics. It is argued that in order to establish a modem budget system, we should focus on seven aspects, namely, adhering to the general principle of ＂complete normalization, openness and transparency,＂ improving annual budget controls, progressively establishing a mechanism cross-annual budget balance, re-examining and standardizing the current mechanism for key expenditures, further reforming our modem transfer system, establishing a system of government debt management, and gradually implementing a normalized and open budget system. In the current phase of development of our state finance with Chinese characteristics, as the major means of modem budget system, government budget should be based on a compound budget system incorporating four integral elements, i.e. , public finance budget, government fund budget, state asset management budget, and social insurance budget.