公共预算原则:挑战与重构被引量：23

The Public Budget Principle:The Challenge and Reconstruction

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摘要传统的公共预算原则是如何产生的?为什么从20世纪后半期开始各国的预算实践越来越偏离传统的公共预算原则?如何评价这种偏离?传统的公共预算原则是否已经过时?本文对上述问题进行探讨,并呼吁重新思考和设计预算原则。作者指出:重新思考传统的预算原则,并针对目前预算制定与实施过程中存在的问题形成新的预算原则,重新设计预算过程,无论是对预算理论的发展还是对我国现阶段的预算改革来说,都显得非常紧迫。 How does the traditional budget principle come into being? Why has budget practice more and more deviated from it since the later half of the 20th century? How to appraise the deviation? Is traditional budget principle out of date? The article probes into the problems mentioned above and makes an appeal for reconsidering and redesigning budget principle. The author points out,reconsidering the traditional budget principle, forming new budget principle aiming at the problems in the process of establishment and enforcement of existing budget, and redesigning budget procedure are very crucial and urgent for both the development of budget theory and China's budget reformation.

作者马骏

机构地区中山大学行政管理研究中心

出处《经济学家》 CSSCI 北大核心 2003年第3期73-81,共9页 Economist

基金教育部人文和社会科学研究2002度重点项目<西方各国公共预算与财政管理体制及其借鉴>之阶段性成果(项目批准号:02JAZ810006)

关键词公共预算原则理论发展前预算模式超预算时期预算模式预算体制 public budget budget principle budget system control management

分类号 F810.3 [经济管理—财政学]

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