作　　者： (朱殿骅）; (吴健茹）; (高静）;

机构地区： 中央军委机关事务管理总局服务局,北京100009

出　　处： 《公共财政研究》 2017年第4期82-96,共15页

摘　　要： 财政是国家治理的基础和重要支柱,而公共预算制度又是现代财政制度的核心,完善的公共预算制度对于促进国家治理体系和治理能力现代化具有重要作用。美国的公共预算制度改革发端于纽约市市政研究局的城市预算探索,在塔夫脱委员会的努力下走向联邦政府层面,在政府研究会的继续推动下最终走向立法。通过公共预算制度改革,美国实现了总统对预算的集中控制,重塑了联邦政府的预算过程,确立了分项列支的预算模式,设立了独立的联邦审计机构,并催生了绩效和问责的治理理念。通过梳理和总结美国进步时代的公共预算制度改革过程,对于进一步完善我国公共预算制度具有重要启示。 Public finance is the foundation and an important pillar of national governance, and public budget system is the core of modern financial system. The perfect public budget system plays an important role in promoting the modernization of the national governance system and governance capability. The public budget system reform in the United States originated from the exploration of urban budgeting leaded by Bureau of Municipal Research of New York, extended to the federal government under the effort of the Commission on Economy and Efficiency, and came into law due to the continuing effort of the Institute for Government Research at last. Through the public budget system reform, the budget power of the president was centralized, the budget process was rebuilt, the item-line budget model was created, the General Accounting Office was established, and governance concept of performance and accountability was bred. By retrospect the reform process of the public budget system in the progressive era of the United States, enlightenment for further improvement of China＇s public budget system could be summarized.

关 键 词： 公共预算 进步时代 国家治理