中期预算(国外英文资料).docVIP

中期预算(国外英文资料) First, significance 18, the third plenary session of the maximal budget balance mechanism, which means that the medium-term fiscal budget framework has become the important content of modern financial system is established. After years of practice, the annual budget has been exposed as a number of shortcomings, budget management in practice medium-term budget has to be used to make up for a lack of annual budget, make budget this tool can better promote economic development. (1) it is beneficial to the implementation of the planning and decision making. In the process of economic development, we have not a lack of planning and decision making, lack is the guarantee mechanism, the current annual budget and the government macro economic contact is not close, continuous constraint is not strong, especially with the medium and long-term macroeconomic policy more disjointed phenomenon, limits the budget policy of macro regulation and control function. For example, the national five-year development plan, but the annual budget because of its inherent in the hostile, with very little contact, Chinas five-year development plan of five-year development plan in budgetary support is not obvious. Medium-term budget can achieve long-term development budget and the close relation, will both organic link, you can ensure the continuity of fiscal policy, to provide financial guarantee for medium-term planning and decision-making, promote the implementation of the planning decisions. (2) promoting the smooth operation of the economy. Annual budget for only one year period, which in the economic fluctuation cycle is very short, so, in economic cycle to the annual budget of no more consideration than the medium-term budget, not system government revenue and expenditure policy on economic fluctuations. Therefore, for through the government revenues and expenditures to iron you play the role of economic fluctuations is fairly limited, even more likely to increase fiscal ris