我国现行预算体制的腐败隐患及其原因分析

预算作为一个国家各级政府公共收支的计划,能够反映政府活动的内容、范围和政策取向。通过预算的编制、执行和决算,可以对政府的收支活动进行约束与控制、规范公共资金的使用,防止公共资金的挥霍与滥用,从而有助于财政管理和遏制腐败。然而,在中国,由于制度缺失,监督不足,现行的预算体制未能发挥其应有的功能,存在一定的腐败隐患。

An analysis on the cause for corruption risks of China's current budget system

Public budgeting as a plan for public expenditure and public revenue of governments at all levels can reflect the contents and policy preferences of government activities.Through budget preparation,implementation and final account,public expenditure and public revenue can be controlled and abuse and squander of public funds can be prevented,thereby financial management would be developed and corruption would be curbed.However,in China,due to system shortcomings and lack of supervision,current budget system has not performed its proper function,therefore,there are some corruption risks.