中国公共预算改革的目标选择:近期目标与远期目标

本文运用凯顿的预算模式理论研究了中国公共预算改革的目标选择主要结论是,中国现阶段仍然应该以建立一种"控制取向"的现代公共预算体制为目标,中国预算改革的当务之急是将政治控制与行政控制纳入预算过程.最后,虽然新绩效预算是一种非常理想的预算模式,但是,中国目前并不具备实行的条件.即使对于实行新绩效预算来说,先实行一种"控制取向"的预算体制也是有帮助的.

The Choice of the Goal of Chinese Public Budgeting Reform

This article applies Caiden's(1978) budget pattern theory to analyze the choice of the goal of Chinese public budgeting reform.The main theme is!as follows.At current stage,China should continue to concentrate on creating a "control-oriented" public budgeting system.The urgent need of Chinese budgeting reform is to incorporate both political and administrative control into the budgetary process.Finally,it is argued that although new performance budgeting is an ideal model of budgeting,the basic conditions for it to operate are absent in China.And,for the purpose of making new performance budgeting practicable in the future,it is necessary for China to first put a control-oriented budgeting system in place.