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在财政理论层面,如何解决预算制度改革的理论框架问题?在财政技术层面,如何用财政手段“把权力装进笼子”?在政府管理层面,如何以财政行为倒逼政府预算管理的规范化?政府预算管理理论基于一个众所周知的前提:财政的前行,无法脱离政府的前行而独立存在。也正因此,财政改革,或者更为细化一下:预算制度改革,当然也无法脱离整个政治制度环境,单独拿出来讨论。十八届三中全会将财政的作用提升概括为“财政是国家
How to solve the theoretical framework of the reform of the budget system at the level of finance theory? How to use financial means to ”put power into the cage“ at the level of finance and technology? How to standardize the government budget management with financial behavior at the government level? Government budget management theory is based on a well-known premise: the fiscal advance can not exist independently of the government. Therefore, the fiscal reform, or more detailed: the reform of the budget system, of course, can not be separated from the political environment as a whole, to come out for discussion alone. The Third Plenary Session of the 18th CPC Central Committee will raise the role of finance as ”finance is the state