中美两国预算制度对比及启示-毕业论文.docVIP

摘 要 《中庸》中曾说过：“凡事豫则立，不豫则废”。做事情缺少预算，则预示着失败。管理事情的关键之处在于预算。如果做事之前没有预算，事后也没法进行评估比较。对个人来说尚且如此，对国家来说更是如此。 政府预算一直是国家财政的核心。建立一个科学合理的预算制度对于国家的稳定与发展至关重要。中国的预算制度正处于一个不断成长进步的阶段。而美国目前已成为世界上预算管理水平最高的国家之一，所以对于中国有着借鉴意义。在此论文中对中美两国政府预算制度的现状和特点进行了分析，ABSTRACT There was a saying in Zhongyong:stand with preparation,or collapse,which means no estimation or preparation could lead to failure.The key point of management is to make budget.If there is no budget when planning,then analysis and comparison can not be applied afterwards.It is not only true for individuals,but nations as well. In todays society ，the government budget?has always been the core?of state finance. In terms of the government budget, our country has been making contribution to its reform because of its importance. As it is known to all, setting up a reasonable budget system would pave the way for our national development. In the year of 1921, America established the modern budget system. Till now, American budget system has been consummated to a rational and advanced one, which is a good sample for us to learn. This thesis discusses current situation of the budget systems in China and America and find out their differences in terms of budgetary cycle, budget supervision, and legal system. The paper points out the shortcomings of the budget system in China and ultimately provides a valid reference for the reform by contrast. Key words：government budget; budgetary cycle; budgetary planning; budget supervision 目 录 摘 要 II ABSTRACT III 一、前 言 1 （一）研究背景 1 （二）论文架构和内容安排 2 二、中国政府预算制度的现状 2 （一）机构设置及职责 2 （二）我国的预算编制流程及编制阶段划分 3 三、美国的政府预算制度现状及其特点 3 （一）监督有力，行政立法机关相互制约 4 （二）预算周期长，程序严谨明确 5 四、中美两国预算制度对比及启示 5 （一）从预算编审周期和中长期预算管理角度对比 5 1.中美编审周期差异 5 2.中美中长期预算管理的差异 6 （二）从预算监督与制衡角度对比 7 1.中美预算机构设置及相关机构的职责对比 7 2.从预算法制化角度对比 7 3.从预算编制范围和内容细化程度对比 8 五、对我国预算制度改革的建议 9 （一）全面预算管理，扩大公开范围 9 （二）适当增加预算编审时间，推动建立跨年度预算平衡机制 10 （三）强化预算监督 10 （四）深化落实预算的法制化 11 六、结论 11 致谢 13 参考文献 14 附录一 15 附录二 18  一、前 言 （一）研究背景 预算制度是国家财政的核心部分，随着公众知识水平的提高，公众对于政府预算的关注度和理解力都在增加。政府预算