关键词: 现代财政制度, 政府间预算, 转移支付, 分级预算

Abstract: Optimizing intergovernmental financial relations and establishing a scientific and standardized budget system are two important aspects in deepening financial reform. The analysis of the traditional budget shows that the concept of hierarchical budget is easy to lead to the separation of fiscal transfers allocation and budget process, which will lead to a series of problems such as duplicate budget, budget fragmentation, soft budget constraints and so on. While“intergovernmental budget” as a cross level budget concept can help to realize the interconnection of fiscal transfers allocation and budget process. The theoretical analysis shows that“intergovernmental budget”has the characteristics of dual budget subjects, two budget dimensions, up-down interactive budget process, uncertain income of the aid receivers and soft constraints on expenditure. Since the 18th National Congress of the Communist Party of China, the reform in the financial field has made many improvements in the above five aspects, but the“intergovernmental budget”still needs to be optimized. Therefore, it is necessary to further clarify the functional division of budget participants, refine the allocation of special transfer payments, absorb the“bottom-up”demands by the“top-down”budget process, improve the income certainty of the aided party, balance the expenditure control and flexibility, and share intergovernmental budget information, so as to continuously improve the effectiveness of intergovernmental budget.

Key words: modern finance system, intergovernmental budget, transfer payment, classified budget