First, the characteristics of China's budget reform
The implementation of a proactive fiscal policy mainly embodies two characteristics, one is strong, and the other is precise regulation. For example, deficit ratio was 2.3%, an increase of two percentage points over last year; Precise regulation means precise exertion, not "flood irrigation" or GSP. Only what should be reduced can be reduced, only what should be spent can be spent, and the money can be used on the cutting edge.
Second, the trend of China's budget reform
1. improve the government budget system: the new budget law stipulates: "all government revenues and expenditures should be included in the budget. The budget includes general public budget, government fund budget, state-owned capital operation budget and social insurance fund budget. " At the same time, the new budget law standardizes the functional orientation, compilation principles and their relationships of the four budgets, making the four budgets an organic whole, and also bringing local government debts into budget management to prevent local government debts from drifting out of the budget and out of the supervision of the National People's Congress.
2. Improve the transparent budget system: The new budget law puts forward clear and specific requirements on the scope, subject and time limit of budget disclosure, requires explanations on matters of great concern to the society, such as transfer payment, government debt and operating expenses of public institutions, requires the disclosure of reports and statements on budget, budget adjustment, final accounts and budget implementation, as well as audit reports on government debt, government procurement, budget implementation and other financial revenues and expenditures, and stipulates laws that violate the norms of budget disclosure.
3. Improve the way of budget control: the new budget law requires that the preparation of budget revenues at all levels should be adapted to the level of economic and social development and linked with fiscal policies; Governments at all levels shall not issue revenue targets to departments and units that collect budgetary revenues.
4. Regulate local government debt management: The new budget law allows local governments to borrow debts, and makes restrictive provisions from five aspects: subject, purpose, scale, mode and risk.
Highlights of budget management system reform;
1. The reform of budget management system is not only to establish a system of rules and regulations, but more importantly, it is necessary to face up to the practical problems of establishing a system of rules and regulations and give better play to the role of budget management. While making overall arrangements for the reform of budget management system, it is necessary to solve practical problems in a targeted manner, so that the role of budget reform in improving the effectiveness of active fiscal policy can be better played.
2. The reform of budget management system systematically summarizes and systematizes the specific reform achievements in the early stage, which embodies the reform requirements of system integration and provides a clearer direction for budget management. The systematic integration, coordination and high efficiency of budget management system have fundamentally changed the compartmentalization of reform measures, better transformed institutional advantages into governance efficiency, and gradually established the framework of modern budget system.
Baidu Encyclopedia-People's Republic of China (PRC) National Budget Law.