公共选择视角下的公共预算理念

The Idea of Public Budgeting in the view of Public Choice

绩效预算是20世纪公共预算管理的重大改革,是政府公共管理理念的重大转变。作为公共预算理性主义理念的应用,绩效预算对于提高政府预算决策的科学性和预算支出效率发挥了重要作用。然而,理性主义与现实主义的预算理念并不是完全矛盾的,在公共选择的视角下分析两种预算理念实际上是将公共预算作为政治程序的一部分,以经济的视角去分析其决策机制和最终要达到的绩效目标。同时,两种预算理念对于我国目前的预算改革也具有重要的借鉴意义。

Performance Budgeting is an important reform in public budgeting administration in the 1900s. It is an important conversion of the idea of the government public administration. As the application of the rationalistic idea of public budgeting, Performance Budgeting plays an important role in improving the efficiency of budget expenditure and the scientificity of government budget decision-making. However, the rationalistic and realism ideas of public budgeting are not absolutely contradictory. In fact, the analysis of this two budgeting ideas in the view of public choice is to regard the public budgeting as a part of political procedure and to analyze the decision-making system and the final performance aim in the economical view. As well as, this two budgeting ideas are of important useful meaning to the actual budgeting reform of China.