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预算改革是行政改革的一个重要方面。美国的预算改革大致可分为两类,一类试图重建体制关系,另一类试图将不同种类的信息引入决策过程。早期的体制改革强化了行政管理者在预算程序中的职责,其后的改革着眼于强化国会在预算程序中的职责。20世纪50至70年代的理性主义预算改革以改进预算程序为目标,改革的重点是在资源分配的过程中加入程序、计划、绩效信息。新绩效预算力图将关注的焦点从预算的投入转移到产出或结果上来,以期与《政府绩效与结果法案(GPRA)》的目标相符。20世纪80和90年代的其他一些预算改革则着眼于减少赤字,这些改革对预算结果的关注超过了对预算管理程序的关注。每一次预算改革都带来了一些变化,但成果并不如望,因为如果管理程序需要的信息难以获得,抑或预期的测量结果的方法很难在概念上搞清楚或达成一致,那么行政改革(如绩效预算)是不大可能成功的。体制改革同样也会既有成功也有失败。旨在削减赤字和限制开支的宏观层面改革只取得一定程度的成功,因为它们必须面对不可预料的经济条件,或可以预料到的政治上的反对。本文以为,对于预算改革的成功和失败有一个现实的判断,是很重要的。
Budget reform is an important aspect of administrative reform. The United States budget reform can be broadly divided into two categories, one trying to reestablish institutional relations and the other trying to introduce different kinds of information into the decision-making process. Earlier institutional reforms strengthened the role of administrators in the budgetary process, with subsequent reforms aimed at strengthening Congress’s role in the budgetary process. The rationalistic budget reform from the 1950s to the 1970s aimed at improving the budgetary process. The focus of the reform was to include procedures, plans and performance information in the process of resource allocation. The new performance budget seeks to shift the focus of attention from budgetary inputs to outputs or outcomes in the hope of meeting the goals of the Government Performance and Results Act (GPRA). Other budget reforms of the 1980s and 1990s focused on reducing the deficits, and the focus of these reforms on budget results outweighed the attention paid to the budget management process. Every change in the budget has brought some changes, but the results are not as good as administrative reform (eg, if the information needed for the management process is difficult to obtain or the method of the expected measurement is difficult to conceptualize or agree on Performance budget) is unlikely to be successful. Institutional reform will also have both success and failure. The macro-level reforms aimed at reducing deficits and limiting expenditures have only had some success, as they must face unpredictable economic conditions or predictable political opposition. This article thinks that it is very important to have a realistic judgment on the success and failure of budget reform.