“年终突击花钱”的原因分析及因应之策

摘要

At the end of each year, government financial phenomenon like financial surplus, budget surplus and crash expenditure affect people＇s nerves as the hot issues of social concern. Besides blaming and punishing, we should pay more attention to the causes and response strategies behind the facts. This paper first comprehensively analyzes the complex causes behind the ＂Year-end crash expenditure＂ phe- nomenon. Then aiming at different stages of the budgeting process which include preparation, approval, execution, evaluation and control, the paper suggests refined and scientific management and reform on government finance to strengthen and improve the system construction and constraints. Based on fully understanding of the complex reasons behind the phenomenon, the article tries to find reasonable and effective solutions through comprehensive reform.%每到岁末年初，财政超收、预算结余、突击花钱等财政现象就会作为社会关注的热点问题牵动着大家的神经，感叹问责之余我们更多的是应该考虑其背后的原因及其化解的方略。本文全面分析了年终突击花钱现象背后的复杂原因，并从预算过程的各阶段入手，提出应从预算的准备决策、编制审批、执行决算、绩效考评与控制监督等层面的财政精细化、科学化管理与改革入手，加强和完善制度建设与约束，希望能够在全面认识现象背后复杂原因的基础上，通过综合改革，找到合理有效的解决之策。