公共预算决策分析框架与中国预算管理制度改革

本文的基本分析框架由决策参与者、目标、信息、决策权以及决策模式组成.文章结合中国公共预算管理制度改革实践,探讨在不同历史时期各主要决策要素的变迁与演进.认为只有在公共财政体系背景下,重新调整预算目标的设定,理顺预算权力的分配,完善预算的信息条件,优化预算决策模式,才可能从根本上改善中国公共预算决策的质量,推进预算管理制度改革.

A Frame to Analyze Public Budgeting and the Reform of Budgeting System in China

Based on the experience and study of the authors, this article builds up a frame for the analysis of public budgeting decision-making, which is composed of values and goals, information, mechanism or paradigm of decision-making, participants and their power. Based on the analysis of all these decision-making elements, from the view of evolvement, the author studied and analyzed the reform of public budgeting system in China.