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《Public Finance Research》 2016-01
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Multi-year Budgeting Mechanism in Construction:International Experience and Its Implications

Ma Caichen;Zhang Li;  
Changing from the traditional annually balanced budget to multi-year budgeting mechanism is an important issue of comprehensively deepening the finance and taxation reform at present. Multi-year budgeting mechanism refers to multi-year forecast of revenue and expenditure,combining budget with fiscal policies and changing compulsory revenue targets to anticipated revenue so as to realize the counter-cyclical regulatory function of budget and have a balanced budget in an economic cycle. Learning from foreign experience, we can start from multi-year budget estimates and add the multi-year method to the budgetary decision-making process as well as establish the internal relationship between budget and fiscal policies. At the same time,we should regulate the current management system of budget stabilization fund and work out scientific amount as well as maintenance and appreciation measures of the fund.
【Fund】: 中国财政学会2014年度招标课题“跨年度预算平衡机制研究”;; 国家社会科学基金项目“我国预算制度的演化与改进研究”(项目号:12BJY134);国家社会科学基金重大项目“我国预算绩效指标框架与指标库建设研究”(项目编号:12&ZD198);; 南开大学亚洲研究中心招标资助项目“国家治理视野中的跨年度预算平衡机制”(项目号:AS1421);; 中国特色社会主义经济建设协同创新中心;; 南开大学百名青年学科带头人培养计划;; 天津市高等学校创新团队培养计划资助
【CateGory Index】: F812.3
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