Question

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本文从政策范式和范式转移的概念入手，梳理了我国财政预算自建国以来的的的改革过程，即1949年到1980年的行政主导范式，1980年到1999年的分权范式，和1999年分税制改革以来，财政管理的重点转向了预算的方向，逐渐提出了财政支出应当服务于公共，预算方式应该透明民主，构筑服务型范式，实现预算过程的规范化的现在化管理范式，同时也探讨了现阶段我国预算中的一些问题包括改革相关法律的缺失，监督机制的不完善等等问题。根据以往的发展历程和现状也对未来我国的预算制度做出了积极的展望。

Answer 1

This article obtains from the concept of policy paradigm and paradigm shift, combed the budget in our country since the founding of the process of the reform of the administrative dominant paradigm from 1949 to 1980, 1980 to 1999 of the separation of paradigm, and the tax reform in 1999, the finance management emphasis to the direction of the budget, and gradually put forward the fiscal expenditure should serve the public, budget mode should be transparent democracy, building a service-oriented paradigm, realize the standardization of the budget process management paradigm, and now also discusses some problems including budget reform in our country at present stage the lack of related laws, supervision mechanism is imperfect, and so on.Based on previous development and status quo of budget system in China in the future also made a positive outlook

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