论预算博弈与预算约束

本文通过介绍美国著名学者Aaron Wildavsky有关预算政治的理论，探讨公共预算的动态过程，分析其由目标各异的多种角色参与的特殊性。预算编制过程同时也是一种政治博弈过程，在此过程中代表各方利益的参与者为取得支出优先权展开竞争，因而预算政治过程体现着作为纳税人的公民与政府决策之间至关重要的联系。为建立一种合乎民意、兼顾公平与效率目标的公共预算制度，必须建立强有力的预算约束机制，包括资源的约束、法律约束、成本绩效约束和公众舆论约束等。     

建立分类管理的国家预算体系

计划经济体制下,政府活动无所不包,政府的一般职能和经济管理职能混为一体。政企合一反映在瞀体制上是一种将“吃饭”和“建设”合而为一的单一预算制度。我国社会主义市场经济体制的建立,使政府职能较改革前有了明显的转换,本文在重新界定政府职能的基础上,重塑国家预算制度,包括瞀体系和各个瞀的组织,建立由国家公共预算为主体,畏以国有资产经营预算和社会保障预算的新的“三位一体”的国家分类预算体系及其制度。     

财务信息化与高校科研预算管理

随着国家对高校经费投入的追加,使财务经费管理的意义突显出来。进而要求各高校在转变财务管理模式的宏观要求下,不断合理优化配置现有资源,兼顾公平与效益,使科研预算经费充分发挥作用。文章针对当前我国高等院校财务管理及科研预算、核算过程中出现的一些具体问题进行了比较细致而深入的研究和实地调查分析,运用财务信息化技术的不断完善和提高,采取数据对比分析模型,提出符合时代要求的动态化预算管理体系,借以加强科研经费管理的创新机制和激励机制的配套支持。     

如何实现企业收入分配中的公平与效率

“效率优先、兼顾公平”是与建立社会主义市场经济体和桕适应的分配原则。效率与公平是企业员工最关注的热点问题,直接影响企业的发展状况。在现阶段,要确立现代企业收入分配中公平与效率及关系的判断标准,在分配中科学有效地贯彻落实“效率优先、兼顾公平”的原则。以提高企业的运作效率和经济效益,提高企业的竞争能力。     

企业预算管理模式探讨

责任预算和“超越预算”，对于今天以分权为特征的战略管理而言，是两种可选择的模式。本文阐述了两种模式的主要内容，并探讨了两种模式之间的关系。结合我国企业预算管理的现状，文章指出责任预算模式不是我国企业管理革命的唯一走向。     

在企业收入分配中公平与效率的实现

“效率优先、兼顾公平”是与建立社会主义市场经济体和相适应的分配原则。效率与公平是企业员工最关注的热点问题，直接影响企业的发展状况。在现阶段，要确立现代企业收入分配中公平与效率及关系的判断标准，在分配中科学有效地贯彻落实“效率优先、兼顾公平”的原则。以提高企业的运作效率和经济效益，提高企业的竞争能力。     

企业预算管理的创新探讨

“凡事预则立，不预则废”，企业预算对企业经营发展的重要性毋庸置疑，科学合理的企业预算有利于控制企业经营成本，提高经营效率，确保企业战略目标的实现。本文将从企业预算管理的现状着手分析，探讨创新企业预算管理的途径。     

浅议企业资金预算管理

资金可谓是企业的“血液”,而资金循环是企业的“血液循环系统”.“血液循环”的畅通与否关系着企业的生存与发展.资金预算管理作为“血液循环”的中枢控制系统,在企业中具有举足轻重的地位.只有牢牢抓紧资金预算这一中心环节,加强管理和监督,才能提高企业的经济和社会效益,实现可持续发展.本文结合工作实际,从科学的资金预算管理角度出发,探讨如何加强企业资金的预算管理.     

预算改革的政治约束:一个分析框架

在中国,预算改革不仅具有优化资源配置、稳定宏观经济、维护社会公平等市场经济条件下政策功能,还担负着理顺政府间关系、推动民主发展、实现责任政治等转型国家的政治使命.任何预算改革都不可能脱离既定的政治结构,都必定会受到既定政治目标和起始条件的约束,即预算改革的政治约束.本文围绕政治约束、激励机制、路径选择等关键点,力求阐明当前我国预算改革问题的实质、难点和切入点,并尝试提出预算改革的切入路径.     

对开滦股份公司预算管理的思考

全面预算管理是企业加强精细化管理的必行之路,企业应尽快建章制度将其完善、落实,这样不仅使企业内部各项管理做到有的放矢,而且会通过预算管理的运行发现企业管理中的不     

预算功能取向与部门预算绩效评价理论导向

基于我国政策层面的近期预算绩效评价体系构建与远期绩效预算改革的战略部署,深度整理美国预算管理改革的轨迹,以经典预算功能取向分析范式为契合点,透视绩效预算与部门预算的内在拟和,演绎提出我国部门预算改革蕴含的"控制核心,绩效导向"的混合功通用取向.基于这种价值取向,引申确立我国面向绩效预算的预算绩效评价理论导向:源于实际的理论起点、面向未来与着眼现实的理论构架、过程控制与结果评价融合的实现体系.     

《预算法》的修改与预算监督法律制度的完善

实现公共财政的目标,进行预算法的修改关键在于预算的法律控制,具体包括预算法律监督的加强,预算运转程序的健全以及预算责任控制的完善.     

Budget deficits and inflation feedback

This paper reinterprets the mixed evidence of the relationship between budget deficits and inflation in high inflation economies. The main finding is that recurrent outbursts of extreme inflation in these economies can be explained by a certain hysteresis effect associated with public finance. This interpretation meets the evidence that dramatic shifts between regimes of moderately high and extremely high (hyper-) inflation often occur without visible deterioration in public finance or abrupt shifts in fiscal or monetary policies. The existence of this hysteresis effect is explicitly explained by the action of two mechanisms: the arithmetic associated with the wrong side of the inflation tax Laffer curve and the Patinkin effect (the reverse of the much oftener cited Olivera-Tanzi effect). It is also shown that the division of the operational budget deficit into the part that is subject to negative inflation feedback and the part that is inflation-proof has implications for both the discussion of the inflationary consequences of budget deficits and the design of stabilization policy.     

政治过程与预算改革

公共预算的本质属性是政治性,它体现了利益权威分配的政治过程。作为反映预算改革进程的一面镜子,《预算法》修订浸透着错综复杂的权力博弈和决策选择。从预算改革的政治学角度看,《预算法》修订不仅是技术问题,更是一个政治问题。因为预算是"国家的钱袋子",而掌控这个钱袋子的权力,是政治权力的核心,因此《预算法》修订与政治过程紧密相连。作为分配利益的工具,预算在国家治理中发挥着重要作用,全面深化改革推进国家治理体系和治理能力现代化必须修改和完善《预算法》,但是政治改革是一个渐进调整的过程,在注重政治过程预算权力配置改革的同时,推进技术性项目改革是《预算法》完善的必由之路。     

Women and Budget Deficits*

If women have different economic preferences than men, then female economic and political empowerment is likely to change economic policy, and in turn perhaps macroeconomic outcomes. In this paper, we narrow the focus to fiscal policy, and we investigate whether female enfranchisement affects government budget deficits. In a difference‐in‐differences regression for Swiss cantonal panel data, we find that the inclusion of women in the electorate has reduced deficits by a statistically significant amount.     

Budget Deficits and Redistributive Politics

This paper proposes a new view of the forces in the political process thatcause governments to accumulate debt. The analysis builds on a model of redistributive politics that, contrary to median voter models, does not restrict the set of policies that politicians can propose. I show that deficits occur even in an environment where voters (and periods) are homogeneous. This is an environment where previous political theories of debt would predict budget balance. In the model deficits are a way for candidates to better target promises to voters and are therefore used as tools of redistributive politics. The main contribution of the analysis is to show that the same forces that push candidates to redistribute resources across voters to pursue political advantage are forces that generate budget deficits.     

Budget Deficits and Exchange-Rate Crises

This paper investigates currency crises in an optimizing general equilibrium model with overlapping generations. It is shown that a rise in government budget deficits financed by future taxes generates a decumulation of external assets, leading up to a speculative attack and forcing the monetary authorities to abandon the peg.     

Budget deficits and economic activity

Using annual data of the Greek economy, this paper explores the relationship between budget deficits and real output. The ultimate purpose is to empirically evaluate the validity of the Keynesian proposition and the Ricardian equivalence hypothesis. The econometric methodology is based on error-correction modeling, Granger bivariate and trivariate causality, and Hendry's general-to-specific technique. The ECM results are consistent with the Keynesian proposition, suggesting a significant and positive relationship between budget deficits and real GNP.     

Budget preferences and direct utility

This paper extends a result of Sakai, who presented conditions for indirect preferences from which a utility function can be deduced if demand is single valued. It will be shown that—adding a “partial Lipschitz condition”—Sakai's theorem can be extended to multi-valued demand. Our result follows from the extension of a theorem of Hurwicz and Richter, who have shown that, under certain hypotheses on demand correspondences, an upper semicontinuous utility function f exists, so that the set of utility maximal elements μ_f(B) is contained in the choice set h(B) for every budget B. By our partial Lipschitz condition h(B) ?- μ_f(B) also follows.