作　　者： ; ;

机构地区： 中国浦东干部学院

出　　处： 《当代财经》 2006年第10期26-32,共7页

摘　　要： 预算是政府的血液,政府预算管理改革能否实现增强政府机构的合法性、提升政府治理的公众满意度等目标,不仅与预算管理决策者和实施者的素质、技术、意愿有关,而且还取决于改革与预算以及行政生态的匹配程度。本文以2000年以来全国范围内推行预算管理制度改革为背景,尝试引入预算生态的分析框架从财政状况、民主程度、沟通网络和符号系统以及改革基本功能的发挥等方面阐述政府预算管理制度的改革与预算生态之间的密切互动关系,指出政府预算改革必须重视其核心生态要素,才能取得积极的效果。 Budgeting is the blood of the government, whether or not the reform of the budget management can strengthen the legitimacy of the government departments and upgrade the public satisfaction with the governance depends not only on the qualities, skills and intentions of decision makers and the enforcement agents, but also on the degree to which reform and budgeting and administrative ecology are matched.~ Based on the reform implemented in the budgeting system across China since 2000, this article introduces an ecological budgeting analysis framework to explore the interactive relationship between the reform in government budgeting system and the ecological budgeting in light of the financial status, democracy, communication network and the functional effect of the reform. It is pointed out that the core ecological factors are essential to achieving positive results in the reform of the government budgeting system.

关 键 词： 公共预算 管理制度 预算生态

领　　域： [经济管理]