预算调整制度的演进与政府良治  

Development of the Budget Adjustment Institutions and Good Governance

作　　者：冯素坤[1] FENG Sukun(School of Public Economy, Nanjing Audit University, Nanjing 211815, China)

机构地区：[1]南京审计大学公共经济学院,江苏南京211815

出　　处：《审计与经济研究》2017年第2期46-55,共10页Journal of Audit & Economics

基　　金：教育部人文社会科学基金项目(13YJC810004)

摘　　要：预算处于政府治理结构的核心位置,预算制度演进的过程映射了中国政府治理的发展过程,同样地,预算制度存在的问题也反映了政府治理存在的问题。以政府良治的主要内容:受托责任、透明度、参与性和预期性为分析框架,阐述预算调整制度演进过程中存在的问题以及与政府良治要求的差距,探索面向政府良治的预算调整制度改革思路。本文尝试用委托代理理论解释预算调整制度与政府良治之间的关系,并向研究政府治理的专家请教。The budget is at the very center of the country＇s governance structure. The process of the evolution of the budget in- stitutions maps the development process of Chinese government governance. Simuhancously,the problems in the budget institu- tions also reflect what＇s insufficient in government governance. Good governance rests on four pillars ： accountability, transparen- cy ,predictability ,and participation. From these four aspects,the paper analyzes the problems of the budget adjustment institu- tions in the development process and the gap with the good governance requirements. The legislature plays a leading role in the budget process to ensure government＇s accountability;sound budget adjustment institutions should be published to improve pre- dictability of government governance;a budget information disclosure system can be established to improve the transparency of government governance.

关 键 词：预算调整制度 政府良治 受托责任 透明度 预期性 政府治理 国家治理 公共预算 政府预算编制 国家预算改革 预算法制改革 

分 类 号：F239.44[经济管理—会计学]