政府預(yù)算

前言

自20世紀(jì)80年代恢復(fù)以來，行政管理學(xué)在我國經(jīng)歷了十多年的摸索和積累期，世紀(jì)之交終于呈現(xiàn)出飛躍式發(fā)展的態(tài)勢：行政管理學(xué)博士點(diǎn)相繼設(shè)立，公共管理獲得一級學(xué)科的地位，公共管理專業(yè)碩士學(xué)位（MPA）教育開始啟動(dòng)且發(fā)展迅猛，開設(shè)行政管理本科專業(yè)的大專院校達(dá)到130家，公共事業(yè)管理本科專業(yè)則突破了300家，加上黨校、行政學(xué)院公共管理教研機(jī)構(gòu)的大量設(shè)立，說公共管理是2l世紀(jì)初我國發(fā)展最迅猛的學(xué)科并不夸張。    學(xué)科飛躍式發(fā)展的另一重要標(biāo)志是新領(lǐng)域的開拓和知識的積累及其快速更新。國家自然科學(xué)基金委員會(huì)對與宏觀管理相關(guān)的117種外文期刊進(jìn)行的文獻(xiàn)計(jì)量研究表明：“公共管理理論與方法是1994—2004年間國外關(guān)注最多的領(lǐng)域。其中，有關(guān)公共管理基本理論與方法的論文數(shù)占到了全部論文總量的44.6％?！睂χ袊诳W(wǎng)77種核心期刊的文獻(xiàn)計(jì)量學(xué)分析的結(jié)果顯示，“自1994年至2003年的十年間，關(guān)于公共管理基本理論與方法方面的論文增長迅速，從1994年的554篇，上升到2003年的1934篇，增幅達(dá)到3倍以上”。但在總量上僅占全部論文總量的4.59％，與國外的同類研究相比呈現(xiàn)出明顯的差距（國家自然科學(xué)基金會(huì)管理科學(xué)部：《宏觀管理與政策學(xué)科“十一五”發(fā)展戰(zhàn)略研究報(bào)告》）。    系統(tǒng)了解和追蹤國外的新理論和新方法，并在批判的基礎(chǔ)上加以消化和吸收，是學(xué)科知識積累和更新的重要環(huán)節(jié)之一。進(jìn)入21世紀(jì)后，我國對西方公共管理著作的翻譯出版結(jié)束了零星分散的狀態(tài)，呈現(xiàn)出系統(tǒng)化和細(xì)分化同時(shí)并進(jìn)的勢頭。中國人民大學(xué)出版社的《公共行政與公共管理經(jīng)典譯叢》和《公共政策經(jīng)典譯叢》，華夏出版社的《政治學(xué)與行政管理學(xué)譯叢》，上海三聯(lián)書店的《制度分析與公共政策譯叢》，中國青年出版社的《公共管理譯叢》等，都對學(xué)科發(fā)展和政府管理現(xiàn)代化產(chǎn)生了積極的影響。北京大學(xué)出版社《公共管理學(xué)經(jīng)典教材原版影印叢書》的出版值得慶賀！    原版書的系列化出版對學(xué)科發(fā)展的意義至少有以下方面：（1）有助于研究者外語能力的普遍提高。長期以來，閱讀外文圖書對我國學(xué)者來說近乎一種特權(quán)，縱有毅力和熱情，但難以承受的價(jià)格、少得可憐的存本或繁瑣的借閱程序令人望而卻步。影印原版書無疑有助于克服這一障礙。（2）推動(dòng)翻譯出版的規(guī)范化和翻譯質(zhì)量的持續(xù)提高。許多學(xué)者談到這樣的經(jīng)歷：閱讀譯文時(shí)怎么也不明白的東西，翻閱原著就清楚了。這固然和不同語言之間的“通約度”有關(guān)，也不能否認(rèn)翻譯質(zhì)量的參差不齊。在原版書“稀缺”的情況下，翻譯質(zhì)量的同行評價(jià)和監(jiān)督機(jī)制會(huì)因?yàn)椤靶畔⒉粚ΨQ”而失靈，影印原版書在這方面將大有裨益。

內(nèi)容概要

　　本教材是美國政府實(shí)施預(yù)算財(cái)政以來，關(guān)于政府預(yù)算的理論和實(shí)踐的經(jīng)典文章的匯集。書中重點(diǎn)討論了四大問題：預(yù)算理論發(fā)展的歷史，也即預(yù)算改革的思想脈絡(luò)；預(yù)算與政府內(nèi)部的關(guān)系；作為民主的手段預(yù)算是如何發(fā)揮作用的；預(yù)算的體系及其管理。每個(gè)問題都有詳實(shí)的背景介紹?！　”緯甏螅偣?3篇文章，堪稱經(jīng)典與現(xiàn)代的完美結(jié)合，它向?qū)W生介紹了公共預(yù)算理論的歷史和現(xiàn)代的基礎(chǔ)。其中有14篇是本版新增篇目，它們代表了公共預(yù)算的發(fā)展趨勢。在本書的附錄部分特別增補(bǔ)了斯坦利·柯林德的《作為第二種語言的聯(lián)邦預(yù)算》和美國國會(huì)預(yù)算辦公室的《公共預(yù)算的長期展望》，它們是理解公共預(yù)算的不可估量的基礎(chǔ)讀本。

作者簡介

　　艾伯特·海德：美國華盛頓州布魯金斯公共政策教育中心高級顧問。曾在美國匹茲堡大學(xué)、舊金山州立大學(xué)、休斯頓大學(xué)、印第安納大學(xué)等學(xué)校執(zhí)教。他還曾供職于美國國務(wù)院，是紐約州立法委員會(huì)經(jīng)費(fèi)審查的高級助理。他與人合著了《政府的人事管理》第5版和《公共行政經(jīng)典》。

書籍目錄

PrefacePart Ⅰ　The Development of Budgeting and Budget Theory：The Threads of Budget Reform　1 Evolution of the Budget Idea in the United States　2 The Movement for Budgetary Reform in the States　3 The lack of a Budgetary Theory　4 Toward a Theory of Budgeting　5 Political Implications of Budgetary Reform　6 The Road to PPB：The Stages of Budget Reform　7 The Continuing Need forB udget Reform　8 Budget Theory and Budget Practice：How Good the Fit?　9 Processes，Policies，and Power：Budget Reform　10 Strategic Budgeting　11 Political Implications of Budget Reform：A Retrospective　12 The Evolution of Federal Budgeting：From Surplus to Deficit to SurplusPart Ⅱ　Budgeting and Intragovernmental Relations：An Instrument for Correlating legislative and Executive Action  13 The Power of the Purse：Congressional Participation　14 The First Decade of the Congressional Budget Act：legislative Imitation and Adaptation in Budgeting　15 Deficit Politics and Constitutional Govemment：The Impact of Gramm-Rudman-Hollings　16 Courts and Public Purse Strings：Have Portraits of Budgeting Missed Something?　17 The Executive Budget：An Idea Whose Time Has Passed　18 Mission，Driven，Results，Oriented Budgeting：Fiscai Administration and the New Public Management　19 Biennial Budgeting in the Federal Govemment　20 The Federal line—Item Veto：What Is It and What Will It Do?　21 State Item-Veto legal Issues in the l990sPart Ⅲ　Budgeting，Economics，and Popular Control：An Instrument of Democracy　22 Why the Government Budget Is Too Small in a Democracy　23 Why Does Govemment Grow?　24 A Reflection on Bureaucracy and Representative Govemment　25 Participatory Democracy and Budgeting：The Effects of Proposition l3　26 Common Issues for Voucher Programs　27 The Growing Fiscal and Economic Importance of Stateand l0cal Govemments　28 lessons for the Future　29 The Fiscal Agenda of the States to the Year 2000　30 A Theoretical Analysis of the Case for a Balanced Budget Amendment　31 The Federal Budget and the Nation's Economic Health　32 Debunking the Conventional Wisdom in Economic Policy　33 How Big Is the Prospective Budget Surplus?Part Ⅳ　Budgeting Systems and Management：AnInstrument for Securing Administrative Efficiency and Economy　34 Performance Budgeting in Government　35 What Program Budgeting Is and Is Not　36 Planning and Budgeting：Who's on First?　37 Introduction to Zero-Base Budgeting　38 Organizational Decline and Cutback Management　39 Govemmental Financial Management at The Crossroads：The Choice IS Between Reactive and 　Proactive Financial Management　40 Using Performance Measures for Federal Budgeting：Proposals and Prospects　41 Implementing PBB：Conflicting Views of Success　42 Activity-Based Costing in Government：Possibilities and Pitfalls　43 Budget Issues：Effective Oversight and Budget Discipline Are Essential-Even in a Time of SurplusAppendix A The Federal Budget as a Second language Stanley CollenderAppendix B The long-Term Budget Outlook Report 0f the U．S．Congressional Budget Office

章節(jié)摘錄

The Development of Budgeting     and Budget Theory: The Threads of Budget Reform    Budgets are not merely affairs of arithmetic, but in a thousand ways go to the root of pros?perity for individuals, the relation of classes, and the strength of kingdoms.—Gladstone    Budgeting is, and always has been, the single most important decision-making process in any governmental organization. The budget itself is a government's most important reference doc?ument. In their increasingly voluminous and complex formats, budgets simultaneously record policy decision outcomes; cite policy priorities as well as program goals and objectives; delineate government's total service effort; and measure its performance, impact, and overall effectiveness.    The Dimensions of Budgeting    A public budget has four basic dimensions. First, it is a political instrument that allocates scarce public resources among the social and economic needs of a jurisdiction. Second, a bud?get is a managerial or administrative instrument, or both. It specifies the ways and means of providing public programs and services; it establishes the costs or criteria or both by which activities are evaluated for their efficiency and effectiveness. It is the budgeting process that ensures that all the programs and activities of a jurisdiction will be reviewed or evaluated at least once during each year (or cycle). Third, a budget is an economic instrument that directs a nation's, a state's, and even a municipality's economic growth, its investments, and its development. At the national, state, and regional levels, government budgets are primary instruments for evaluating redistribution of income, stimulating economic growth and devel?opment, promoting full employment, combating inflation, and maintaining economic stabil?ity. Fourth, a budget is an accounting (now called simply financial management) instrument that holds government officials responsible for both the expenditures and revenues of the pro?grams with which they have been entrusted and that informs the public of a government's fis?cal integrity and discipline.    Over the past decade, it has become more and more apparent that the interconnections of these dimensions are vital. For example, the premise of the financial management dimension is to hold governments accountable in the aggregate. After all, the basic concept of a budget implies that a ceiling or a spending limitation exists, which literally requires governments to live within their means. Yet, the pervasive and decades-old federal budget deficit might lead one to ask how the very instrument designed to ensure balanced spending and funding deci?sions came to be viewed as the major force in wrecking that balance.    It was not for lack of effort. Since the late 1970s, Congress and six presidents from Nixon to Clinton have waged veritable budget warfare over controlling spending and changing taxes

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該書是一本關(guān)于政府預(yù)算的理論和實(shí)踐的經(jīng)典文章的匯集,它是經(jīng)典的，它包括了所有學(xué)習(xí)預(yù)算的學(xué)生應(yīng)該反復(fù)閱讀的名篇，它涵蓋如此廣泛，以致任何的復(fù)雜的課題都可以找到；而且原版書有助于研究者外語能力的普遍提高，而且擁有譯文書不可替代的真實(shí)性和全面性。如果哪位教授沒有用這本書中的一些或所有的文章來指導(dǎo)他的學(xué)生，那么他就是失職的。

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