论公共预算制度安排的优化模式

A Discussion of the Optimal Model of Public Budget Institution Arrangement

本文试图通过介绍由美、加政府财政官员协会设立的卓越政府预算奖励项目及其评估标准 (GFOAcri teria)来揭示公共预算作为政府政策文件、财务计划、行动纲领和信息传播装置的四重内涵与功能 ,并进一步阐释GFOA标准对于落实政府责任的意义 ,最后 ,对中国的公共预算改革提出若干政策建议。

by introducing distinguished budget awards program and its evaluating criteria originated by the government finance officers association of the United States and Canada , this article attempts to reveal the quadruple implications of public budget, i.e. its functions as policy document, financial plan, actions guide and communications device, then, the paper further explores the intergration of GFOA criteria with government accountability framework, and finally gives some suggestions to the budget reform in China.