公共預算

內容概要

　　21世紀已經到來，以加強外語為新世紀人才特征的新一輪教育改革方興未艾，“雙語教學”成為熱門主題，成為推進素質教育的又一項重要內容。國家教育部在2002年提出加強大學本科教學的12項措施，其中要求高校在三年內開設5%～10%的雙語課程，并引進原版教材和提高師資水平。為了推動“雙語教學”的開展，經濟科學出版社引進一系列英語版教材，適用于高等院校、高職高專財經及管理類專業(yè)?！　∮⑽脑嫦盗薪滩?。本書共11章，主要包括：公共預算性質、政府收支與借款、預算周期、預算準備、預算分析技術、預算審批、預算執(zhí)行、資金管理、經濟與預算、公共預算中政府間財政關系、預算改革

作者簡介

作者：（美國）尼斯（David Nice）

書籍目錄

Preface xv 1 THE NATURE OF PUBLIC BUDGETING   What Is Public Budgeting?  What Are Budgets Expected to Do ?    Setting Goals and Priorities     Linking Goals to Actions     Mangaging the Economy     Promoting Accountability    controlling the Use of Poblic Resources     Promoting Efficiency and Effecitiveness    social Planning and Reform     Keeping the Process manageable   Theories of Public budgeting     Incrementalism    Rational Decision Making     Political Influence    Economics shapes Budgets     Procedures Shape Budgets   Bgdget Strategies     Cultivating Clientele support     Gaining the Trust of Others     Documenting a Need     Looking for Sympathetic decision Makers    Coping with Painfrl Actions     The "Camel's Nose"    Making the Program Appear Self-Supporting     Capitalizing the Risk of Future   Coping with Complexity and Conflict     Incrmentalism    Fair Shares     Separtate Pools     division of  Labor    Avoiding Programmatic Decisions   Concluding Thoughts 2 GOVEERMENT REVENUES,SPENDING AND BORROWING :A BRIEF OVERVIEW 3 THE BUDGET CYCLE : A BRIEF INTRODUCTION 4 BUDGET PREPARATION5 TECHNIQUES OF BUDGETARY ANSLYSIS 6 BUDGET ADOPTION 7 BUDGET EXECUTION8 FINANCIAL MANAGEMENT 9 THE ECONOMY AND THE BUDGET 10 INTERGOVERMENTAL ASPECTS OF PUBLIC BUDGETING     Reference    Index

章節(jié)摘錄

版權頁：   插圖：   ENACTING THE BUDGET The formal adoption of budgets in the United States is normally the joint responsibility of the legislative branch and the chief executive.Congress must adopt revenue and spending bills,which are subject to presidential veto.At the State level,the legislature adopts revenue and spending bills,which are subject to veto by the governor.A major difference between the national and state levels,however,is that most governors can veto individual items in spending bills,but the president cannot.As we will discuss later,the national government experimented briefly in the 1990s with giving the president a power resembling the item veto of most governors,but that power was declared unconstitutional by the Supreme Court.At the local level,budgets are normally adopted by the legislative branch.Cities with the strong mayor form of government usually give the mayor the power to veto bills,but weak mayors and city managers generally do not have veto powers,nor do most chief executives of special district governments,such as school districts.The courts may become involved in making budgetary decisions,whether by striking down a decision or by requiring some task to be done.Voters may also play a direct role when budgetary decisions are placed on the ballot.Some jurisdictions must have voter approval to exceed a certain tax rate,borrow more than a certain amount of money,or make some other decisions. Regardless of their formal powers,executives are usually very active in the adoption phase of the budget process.Chief executives try to persuade legislators to approve the budget proposal with relatively few changes,although unexpected developments may lead chief executives to propose modifications of their own proposals.Lower-level executive branch officials also try to influence legislative decisions; those efforts may include trying to get more money than requested by the chief executive.This is a delicate process,for overt disloyalty to the chief executive may be punished.An important exception to this generalization is found in states and many localities,where there are a number of independently elected executives.The state attorney general,who is elected by the voters in most states,may feel little obligation to follow the governor's lead in budgetary matters,for example.

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《英文原版系列教材:公共預算》由經濟科學出版社出版。

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