中英对照2021国务院关于进一步深化预算管理制度改革的意见.docx

OpinionsoftheStateCouncilonFurtherDeepeningtheReformoftheBudgetManagementSystemDocumentNumber：No.52021oftheStateCouncilAreaofLaw:BudgetManagement1.evelofAuthority:RegulatoryDocumentsoftheStateCouncilIssuingAuthority：StateCouncilDateIssued：03-07-2021EffectiveDale03-07-2021Status:EffectiveOpinionsoftheSlateCouncilonFurtherDeepeningtheReformoftheBudgetManagementSystem(No.52021JoftheStateCouncil)Thepeople'sgovernmentsofallprovinces,autonomousregionsandmunicipalitiesdirectlyundertheCentralGovernment;andallministriesandcommissionsoftheStateCouncil,andallinstitutionsdirectlyundertheStateCouncil:Budgetreflectsnationalstrategiesandpolicies,andindicatesthescopeanddirectionofthegovernment'sactivities.Itnotonlyprovidesastrongsupportforthemodernizationofthestate'sgovernancesystemandgovernancecapacity,butservesasanimportantmeansofmacro-control.Sincethe18thCPCNationalCongress,thebudgetmanagementsystemhasbeenconstantlyreformedandimprovedinaccordancewiththedecisionsandarrangementsoftheCPCCentralCommitteeandtheStateCouncil,thuslayingasolidfoundationforestablishingamodemfinancialsystem.Atpresentandforsometimetocome,ourfiscalrevenueisandwillbeinatight国务院关于进一步深化预算管理制度改革的意见(国发(2021)5号)各省、自治区、直辖市人民政府，国务院各部委、各直属机构：预算体现国家的战略和政策，反映政府的活动范围和方向，是推进国家治理体系和治理能力现代化的重要支撑，是宏观调控的重要手段。党的十八大以来，按照党中央、国务院决策部署，预算管理制度不断改革完善，为建立现代财政制度奠定了坚实基础。当前和今后一个时期，财政处于紧平衡状态，收支矛盾较为突出，加之预算管理中存在统筹力度不足、政府过紧日子意识尚未牢固树立、预算约束不够有力、资源配置使用效率有待提高、预算公开范围和内容仍需拓展等问题，影响了财政资源统筹和可持续balance,withnotableimbalancesbetweengovernmentrevenueandexpenditure.Inaddition,alackofcoordinationexistsinbudgetmanagement,thegovernmentfailstobeawareofatightbudget,budgetcontrolispoor,theefficiencyintheallocationanduseofresourcesisyettobeimproved,andthescopeandcontentofbudgetsmadepubliclyavailableneedstobeexpanded,thusaffectingtheoverallplanningandsustainabilityoffinancialresources.ForthepurposesofimplementingtherelevantprovisionsasprescribedintheBudgetLawofthePeople'sRepublicofChinaandtheregulationsontheimplementationofIheBudgetLaw,improvingefficiency,tappingintopotentials,andstimulatingvitality,theOpinionsonFurtherDeepeningtheReformoftheBudgetManagementSystemareherebyofferedasfollows:I.Generalrequirements1. Guidingideology:WithXiJinpingThoughtonSocialismwithChineseCharacteristicsforaNewEraastheguidance,effortsshallbemadetoimplementthespiritofthe19thCPCNationalCongressandthe2nd,3rd,4thand5thPlenarySessionsoftheCPCCentralCommittee,comprehensivelyfulfilltheParty'sbasictheories,guidelinesandstrategies,andremaincommittedtotheunderlyingprinciplesofmaintainingstabilitywhilepursuingprogress.Basedonnewdevelopmentstages,newdevelopmentconceptsshallbeobservedandnewdevelopmentpatternsshallbeestablished.People'slivelihoodshallbeeffectivelyensuredandimproved,withhigh-qualitydevelopmentasthefocus,thesupply-sidestructuralreformasthecentraltask,reformandinnovationasthemainengine,andtheeffortstomeetthepeople'sgrowingneedsforabetterlife性。为落实中华人民共和国预算法及其实施条例有关规定，规范管理、提高效率、挖掘潜力、释放活力，现就进一步深化预算管理制度改革提出以下意见。一、总体要求（一）指导思想。以习近平新时代中国特色社会主义思想为指导，深入贯彻党的十九大和十九届二中、三中、四中、五中全会精神，全面贯彻党的基本理论、基本路线、基本方略，坚持稳中求进工作总基调，立足新发展阶段、贯彻新发展理念、构建新发展格局，以推动高质量发展为主题，以深化供给侧结构性改革为主线，以改革创新为根本动力，以满足人民日益增长的美好生活需要为根本目的，更加有效保障和改善民生，进一步完善预算管理制度，更好发挥财政在国家治理中的基础和重要支柱作用，为全面建设社会主义现代化国家提供坚实保障。（二）基本原则。astheprimarypurpose.Thebudgetmanagementsystemshallbefurtherimproved,andtheroleofthefiscalsystemasapillarinthestategovernanceshallbefurtherleveragedsoastoprovidesolidguaranteesforbuildingChinaintoamodemsocialistcountry.2. Generalprinciples坚持党的全面领导。将坚持和加强党的全面领导贯穿预算 管理制度改革全过程。坚持以人民为中心，兜牢基本民生 底线。坚持系统观念，加强财政资源统筹，集中力量办大 事，坚决落实政府过紧日子要求，强化预算对落实党和国 家重大政策的保障能力，实现有限公共资源与政策目标有 效匹配。AdheringtotheParty'sleadershipinallaspects:SupportingandupholdingtheParty'sleadershipintheentireprocessofreformofthebudgetmanagementsystem;continuingtotakeapeople-centeredapproach,andensuringthepeople'sbasiclivingconditionscanbesatisfied;followingthewayofsystemicthinking;strengtheningeffortsinmakingoverallplansforfiscalresources;focusingenergyandtimeonmajortasks;resolutelyfulfillingtherequirementsofthegovernmentforthriftandausterity;reinforcingthepositionofbudgetsinensuringtheimplementationoftheParty'sandthestate'smajorpolicies;andcoordinatingthegoalssetinpoliciesandlimitedpublicresources.坚持预算法定。增强法治观念，强化纪律意识，严肃财经 纪律，更加注重强化约束，着力提升制度执行力，维护法 律的权威性和制度的刚性约束力。明确地方和部门的主体 责任，切实强化预算约束，加强对权力运行的制约和监 督。Followingthewaythatbudgetsaremadeaccordingtothelaw:Raisingtheawarenessoftheruleoflaw;strengtheningthesenseofdisciplinesandimposingstringentstandardsforfinanceandeconomics;payingcloserattentiontotighterrestrictions;strivingtoimproveenforcementonsystems;maintainingtheauthorityoflawandtheresilienceofsystemsinimposingrestrictions;clarifyingtheprimaryresponsibilitiesoflocalauthoritiesandgovernmentdepartments;effectivelystrengtheningbudgetcontrol:andredoublingeffortsinrestrictingandsupervisingtheexerciseofpowers.坚持目标引领。按照建立现代财税体制的要求，坚持目标 导向和问题导向相结合，完善管理手段，创新管理技术， 破除管理瓶颈，推进预算和绩效管理一体化，以信息化推 进预算管理现代化，加强预算管理各项制度的系统集成、 协同高效，提高预算管理规范化、科学化、标准化水平和 预算透明度。Continuingtopu