美国进步时代的预算法制建设  

The Legislative Construction of the U.S.Budget System in the Progressive Era

作　　者：陈国文[1] 

机构地区：[1]兰州大学法学院,甘肃兰州730000

出　　处：《兰州大学学报（社会科学版）》2013年第2期85-89,共5页Journal of Lanzhou University（Social Sciences）

基　　金：国家社会科学基金项目(11BFX039);兰州大学中央高校基本科研专项资金项目

摘　　要：美国进步时代是一个为适应经济、社会转型而推动制度变迁的时代,预算法制的建设即为其一。从20世纪初的市政预算发端,历经20余年,于1921年通过了《预算与会计法》,确立了行政预算模式。这是一个大型现代工业化国家探索治理模式的成功尝试。对美国预算法制建设的经验和教训,可以从多种不同的角度予以探讨,主要介绍了其预算法制建设的路径和推动力量。The Progressive Era in the United States witnessed social transformations and political and economic reforms. One of the ground-breaking initiatives was the enactment of the Budget and Accounting Act of 1921. It was the result of over twenty years＇ incubation, experiment and appropriation and firstly tried out in municipal budgets; since then the administrative budget model has been established. This is a successful initiative of those large industrialized countries in setting up governance models. The strength and weakness of the U. S. budget system could be approached from a variety of angles. This paper mainly introduces the route and driving force behind its legislative construction.

关 键 词：美国进步时代 市政预算 预算法制 行政权 立法权 

分 类 号：F811.3[经济管理—财政学]