| 行政控制、政治控制与公共预算——三论我国公共预算改革 |
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| 引用本文： | 文炳勋.行政控制、政治控制与公共预算——三论我国公共预算改革[J].湖南师范大学社会科学学报,2007,36(3):35-39. |
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| 作者姓名： | 文炳勋 |
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| 作者单位： | 北京大学,政府管理学院,北京,100871 |
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| 摘 要： | 公共预算控制可分两个大的系统,即政府部门的内部行政控制和立法机构的外部政治控制.行政控制以强调财政资源配置效率为主,政治控制以落实公共责任为主.行政控制与政治控制的进步及其二者的互动直接影响甚至决定公共预算体制的发展.公共预算体制模式就是行政机构、立法机构及其内部各层级、各集团对公共预算长期相互博奕所形成的较稳定财政分配机制,其核心就是财权在行政和立法机构之间的分配与制衡,并非传统的财权在政府不同部门、层级之间的分配.我国公共预算改革的深化应当是一种综合性的改革,将公共责任和行政控制引入政府预算与财政管理,建立一种严格"控制取向"的预算体制.
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| 关 键 词： | 行政控制 政治控制 政府预算 行政控制 政治控制 公共预算 三论 预算改革 Control Administrative Budget Public 取向 财政管理 政府预算 综合 非传统 分配机制 政和 财权 核心 稳定 博奕 |
| 文章编号： | 1000-2529（2007）03-0035-05 |
| 修稿时间： | 2007-01-20 |
Administrative Control, Political Control and Public Budget |
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| WEN Bing-xun.Administrative Control, Political Control and Public Budget[J].Journal of Social Science of Hunan Normal University,2007,36(3):35-39. |
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| Authors: | WEN Bing-xun |
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| Abstract: | Public budget may be divided into two big systems: A the government departments' internal administrative control and the legislative institution's external political control;Administrative control put emphasis on the allocation of financial resources while political control emphasizes the implement of public responsibility,administrative control and political control's progress and interaction affect the development of public budget system directly and even decide its development.As a relatively steady financial resources allocation, public budget system mode is the result of the long-term mutual game on public budget by administrative department,legislative institution and their interior structures,cliques,it's core is the financial power's allocation and balance between the administrative department and legislative institution,not the traditional financial power's allocation among the different government departments and administratice levels.The deepening of China's public budget reform ought to be comprehensive,public responsibility and administrative control should be led into government budget and financial management,thus set up a budget system with orientation being controlled strictly. |
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| Keywords: | administrative control political control government budget |
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