| 中国的核心预算机构研究——以中部某省会城市为例 |
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| 引用本文： | 马骏,於莉.中国的核心预算机构研究——以中部某省会城市为例[J].华中师范大学学报(人文社会科学版),2007,46(2):17-25. |
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| 作者姓名： | 马骏 於莉 |
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| 作者单位： | 中山大学,行政管理研究中心,广东,广州,510275 |
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| 基金项目： | 中山大学第二期985工程“公共管理与社会发展”专项基金，霍英东基金 |
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| 摘 要： | 1999年预算改革实质上是要建立一种“控制取向”的现代公共预算体制,其重点是在政府内部建立集中的行政控制。然而,能否实现这一目标主要取决于预算改革能否成功地将财政部门转变成真正意义的核心预算机构。通过对我国中部某省会城市的调研发现,预算改革以来,财政部门正在逐渐转变成为一个核心预算机构。但是,由于各个准预算机构的存在,各个支出部门反控制的策略仍然比较奏效,预算过程充满了财政部门无法控制的不确定性,财政部门仍不能称为核心预算机构。同时,财政部门的预算能力仍有待进一步提高。
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| 关 键 词： | 核心预算机构 预算权 控制 挑战 |
| 文章编号： | 1000-2456（2007）02-0017-09 |
| 收稿时间： | 2006-10-12 |
| 修稿时间： | 2006年10月12 |
A Study on the Central Budget Office in China: A Case Study of A Metropolitan Government in Central China |
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| MA Jun,YU Li.A Study on the Central Budget Office in China: A Case Study of A Metropolitan Government in Central China[J].Journal of Central China Normal University(Humanities and Social Sciences),2007,46(2):17-25. |
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| Authors: | MA Jun YU Li |
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| Abstract: | The 1999 budget reform is to transform Chinese budgeting system into a modern public budgeting system.One focus of this reform is to create a centralized administrative control within the government.For this purpose,it is important to transform the finance department into a real central budget office.Based on our investigation of a capital city government budgeting system,it is found that,although the finance department is moving toward such direction,due to the following reasons it is far from a real central budget office: several quasi-central budget office exist,anti-control strategies of the spending department are effective to some degree,budgetary process full of uncertainty resulting from the separation of the budgetary process and budgetary process,and lastly,organizational capacity of the finance department in resource allocation and operation efficiency demands improving. |
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| Keywords: | central budget office budget authority control challenge |
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