美国预算和财政管理改革的演进及对中国的启示

一直以来,美国公共预算和财政管理的改革都是务实的、政治的、演进的,有时也不乏创新性。通过对美国公共预算和财政管理改革的历史进行回顾,可以得出一个理解公共预算和财政管理改革的理论框架,这将有助于理解美国现行预算和财政制度体系。这些改革经验对于包括中国在内的世界各国均具有一定的启示和借鉴意义。

On the Evolution of U.S. Budget and Financial Management Reform and Its Implications for China

In the United States,reform of public budgetary and financial processes has been pragmatic,political,evolutionary and sometimes innovative.To understand current budget and finance processes and systems,and their response to the current global financial difficulties,it is appropriate to look back at the history of these reforms for clues to future trends in public budgeting and finance and linkages to continued economic viability in the United States.These reforms will offer implications for comparative appl...