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第 35 卷摇 第 5 期 谢志华: 预算管理体制的本质与变革

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Essence and Transformation of Budget Management System

XIE Zhihua
(Business School/ Center for Collaborative Innovation of State鄄owned Assets Management,
Beijing Technology and Business University, Beijing 100048, China)

Abstract: Modern nations are budgetary nations. Budget nations must have national budget. National budget must have
budget management. The choice of budget management system determines the efficiency of national budget management, which
determines the management level of modern nations. Historically speaking, the budget management system has been divided into
centralization model and decentralization model. The centralization model is adopted mainly in unitary nations and the decentrali鄄
zation model mainly in federal nations. However, the centralization model in unitary nations has also experienced the gradual
changes to the decentralization model while the decentralization model in federal nations has gradually shifted to centralized direc鄄
tion, too. As a result of such evolvement, the budget management system does not lie in the form of centralization or decentraliza鄄
tion, but in a clear division of powers in the related subjects of respective budgets. On the basis of clear division of powers, the
corresponding power and responsibility of budgetary revenue and expenditure should be equipped to realize the accrual match.
That is to say, the accrual match or matching power and responsibility in budget management system is its essential attribute.
Based on this nature, it is necessary to determine the powers or responsibilities in the related subjects of respective budgets in a
more scientific and reasonable way, which can be the basis to form the power and responsibility of budgetary revenue and expend鄄
iture.
Key Words: national budget; budget management system; centralization model; decentralization model; accrual match;
power of budgetary revenue and expenditure

(本文责编摇 王沈南)

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