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	预算制度改革与财政的可持续性:新西兰的经验; Budgeting Reform and Fiscal Sustainability:New Zealand's Experiences
	张光
	2014-06-15
关键词	新西兰 金融危机 财政可持续 预算 支出控制 New Zealand Financial Crisis Fiscal Sustainability Budget Expenditure Control
英文摘要	2008年全球金融危机对各国财政的可持续性提出了严峻的挑战。新西兰是能够以较好的财政状况应对这一挑战的少许发达国家之一、并可望在2014—2015财年恢复财政收支盈余。新西兰之所以能够做到这一点,是由于它自20世纪80年代中叶以来持之不懈的以财政可持续性、稳定性为目的的政府和财政以及预算制度改革。论文回顾了这些改革的成因、内容、执行和效果,着重讨论了新西兰的《公共财政法》(1989)和《财政责任法》(1994)所规定的政府财政责任原则及其配套的政府会计和财务报告制度改革,以及新西兰政府自20世纪90年代初依次使用的三种控制财政支出的预算方法。新西兰的改革,对于在保持财政可持续性上面临越来越大挑战的中国,具有重要的借鉴意义。; The 2008 global financial crisis present a serious challenge to the fiscal sustainability of countries across the world.New Zealand met the challenge with a fiscal position better than most other advanced countries,and could expect to return to fiscal surplus in the 2014—2015 fiscal year.This is made possible by,among others,the fiscal and budgetary reforms aiming at fiscal sustainability and stability New Zealand has pursued consistently since the mid- 1980 s.This paper reviews the causes,contents,implementation,and effects of these reforms,with a focus on the principles of fiscal responsibility and corresponding reforms concerning governmental accounting and reporting rules stipulated in Public Finance Act( 1989) and Fiscal Responsibility Act(1994) as well as the three approaches of expenditure control the government has adopted in turn since the early 1990 s.New Zealand provides valuable lessens for the current China whose fiscal sustainability has become problematic since 2008.; 厦门大学繁荣哲学社会科学项目
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/101955]
专题	公共事务－已发表论文
推荐引用方式 GB/T 7714	张光. 预算制度改革与财政的可持续性:新西兰的经验, Budgeting Reform and Fiscal Sustainability:New Zealand's Experiences[J],2014.
APA	张光.(2014).预算制度改革与财政的可持续性:新西兰的经验..
MLA	张光."预算制度改革与财政的可持续性:新西兰的经验".(2014).

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