美国预算过程及其对我国预算制度改革的启示  

USA Budget Process and Its Enlightenment on the Budget System Reform in China

作　　者：孟金卓 

机构地区：[1]南京审计学院审计与会计学院,江苏南京211815

出　　处：《南京审计学院学报》2015年第2期104-113,共10页journal of nanjing audit university

基　　金：教育部人文社会科学研究基金项目(13YJC810004);南京审计学院人才引进项目

摘　　要：目前国内学者对预算过程的研究还没有足够的重视。中美两国的预算过程有着很大的差异,立法部门预算过程的差异尤为明显。通过对美国预算过程的分析,可以发现立法部门在美国预算过程中处于主导地位,预算过程的运行受到大量制度安排的控制。结合国情,我国应该通过制度建设与机构改革逐步完善立法部门的预算监控职能,并通过程序控制与法律手段保证立法部门的预算意志得以执行。Not much of attention has been paid to the study of government budget process in China. There exists a great difference in budget processes at the central-level governments in China and the United State of America,especially in the budget processes of legislative departments. Through examining the USA budget process,the authors find that the legislature dominates the USA budget process,the operation of which is under control of many institutional arrangements. Considering China＇s national conditions,the authors believe it is essential that the Chinese central government gradually improve its legislative monitoring functions through the institutional construction and reform and ensure that the legislative budgetary intention will be enforced through the procedural control and legal mechanisms.

关 键 词：美国联邦预算过程 预算制度改革 预算管理制度 预算法 预算监督 预算决策 公共预算 机构改革 预算编制 

分 类 号：F811[经济管理—财政学]