我国从2015年开始全面实行中期财政规划与三年滚动投资计划,为未来实施真正意义上的中期预算进行前期探索。然而,目前实行的中期财政规划与三年滚动投资计划,由于都没有得到立法机关的具体授权,实际上只是由财政部与国家发展改革委领衔编制的"专项规划"。国内外学术界对中期预算与年度预算之间的关系尚存争议,加之部门间权力边界的模糊,必然导致中期财政规划与三年滚动投资计划规划在编制与执行过程中面临严重障碍。只有明确中期预算与各种专项规划之间的衔接关系,才能为中期财政规划与三年滚动投资计划过渡到中期预算创造基础条件。只有在理论研究、法律框架以及体制机制理顺以后,构建起中期预算与年度预算联动机制,使中期预算对年度预算具有必要的约束力,才能实现整个预算管理体制改革的目标任务。
The medium-term fiscal planning and the three year rolling investment planning, which are the primary study on the medium-term budget, have been put into effect in our country since 2015. However, the medium-term fiscal planning and the three year rolling investment planning are specialized plans, which are the first to be prepared by the Ministry of Finance and the National Development and Reform Commission, respectively, without a specific delegation of power from the legislature. Not only the debate about the relation- ship between the medium-term budget and the annual budget still exits in domestic and foreign academy cir- cles, but also flexible inter-departmental boundary causes difficult obstacles for those plannings during plan- ning and implementation. Only after the linkages of various specialized plans are clarified, we can create the basic conditions for moving the medium-term fiscal planning and the three year roiling investment planning to the medium-term budget. After the well preparation about fundamental researches, legal frameworks, systems and mechanisms, constructing the linkage mechanism between the medium-term budget and the annual budg- et, making necessary binding force for the medium-term budget to annual budget, it is possible for us to achieve the goals and tasks of the entire budget management system reform.