当代美国公共预算管理改革及评析  

The Reform and Analysis of Contemporary American Public Budget Management

作　　者：邢相勤[1] 李四林[2] 

机构地区：[1]中国地质大学(武汉) [2]中国地质大学(武汉)政法学院公共管理系,武汉430074

出　　处：《中国行政管理》2009年第6期108-112,共5页Chinese Public Administration

摘　　要：健全的政府公共预算管理是促进良好政府公共治理的重要条件。美国在公共预算管理方面经过历次改革已经形成一套比较系统、完善、规范的制度体系。本文基于治理理论,分析了美国公共预算管理改革的基本理念、方向及其制度演变,并对其改革结果进行评价,认为美国的公共预算管理改革总体是成功的,有良好的公共治理理念的支持、明确的改革方向及运行机制,但政治性的因素决定了其内在的缺陷。Sound government management of public budgets is to promote good government, an important condition for public governance. The United States in the public budget management through various reforms have gradually formed a relatively systematic, advanced and standardize the system. Based on governance theory, Analysed the U.S. public budget management reform and the basic concepts, direction and its system of evolution. Eventually, we evaluated those reforms. Pointed out that the US overall public budget management reform was a success, have a good support for the concept of public governance, a clear direction for reform and operational mechanism, but political factors have determined its inherent flaws.

关 键 词：公共预算 预算制度 公共治理 

分 类 号：F817.12[经济管理—财政学]