公共管理变化过程分析:德国地方政府财政改革案例研究

Analysis to the Changing process in Administration:A Case Study of Local Government Financial Reform in Germany

在德国,财政压力和缺乏效率一直影响着地方政府的许多改革进程,这些地方政府面临着财政支持力度的日益减弱和财政开支不断增加的矛盾。为了缓解这种矛盾,德国地方政府开始通过实施财政积累和基本支出预算来改变原有的财政体制,运用基本的资源观点和效率原则对德国地方政府财政改革过程进行探讨,并用这些观点和原理来分析地方政府新的财政标准的执行过程,研究的结果表明:个人偏好会导致地方政府在执行新的财政标准过程中出现不同的结果。

In Germany,financial process and the low efficiency have been influencing the process of financial reform of the local governments.In those areas,the local governments face the conflict of the fact that financial support gradually weakened and financial expence gradually increased.To solve the problem,the German local governments tried to change the financial administrative system through financial accumulation and basic disbursal budget.They discussed the financial administrative reform and the process of ...