作　　者： ; ;

机构地区： 中山大学

出　　处： 《中国行政管理》 2012年第6期7-12,共6页

摘　　要： 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。 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.

关 键 词： 预算改革 公共预算 现代公共预算制度

领　　域： [经济管理]