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基于竞争的公共预算理性模式及其启示
引用本文:龚明明.基于竞争的公共预算理性模式及其启示[J].税务与经济,2007(6):32-35.
作者姓名:龚明明
作者单位:四川大学,公共管理学院,四川,成都,610064
摘    要:公共预算理性模式中的竞争机制是实现预算决策走向"帕累托最优"的重要支撑,这集中体现在计划项目预算和零基预算中。但正如剑有双刃一样,竞争理性模式也带来了一些突出的问题:例如,对预算信息和预算分析能力的高要求、官僚投机行为的产生等等。所以,在我国公共预算引入竞争机制、走向理性的过程中,需要正确面对、解决这些问题。当然,在我国现实条件下,折衷式的有限竞争理性模式也许是一种选择。

关 键 词:公共预算  计划项目预算  零基预算  理性模式
文章编号:1004-9339(2007)06-0032-04
收稿时间:2007-09-28
修稿时间:2007年9月28日

The Reasonable Modes of Public Budget Based on Competition and Their Revelation
Gong Ming-ming.The Reasonable Modes of Public Budget Based on Competition and Their Revelation[J].Taxation and Economy,2007(6):32-35.
Authors:Gong Ming-ming
Institution:College of Public Administration, Sichuan University, Chengdu 610064, China
Abstract:The competition mechanism in the reasonable modes of public budget is the important approach going to- wards"Pareto Efllciency"in budgeting decision.But as every sword has two blades,the reasonable modes based on competition also brought some outstanding problems such as the high request in budgeting information and analytical skill,the creation of bureaucratic behavior and etc.So we need to face and solve these problems in the process of transforming our public budget to one mode with competition mechanism and reasonableness.Certainly,under the real- istic situation of our country,the compromised reasonable mode based on limited competition may be a kind of choice.
Keywords:public budget  plan-program budgeting  zero-based budgeting  reasonable mode
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