美国联邦预算管理与政府会计责任

American Federal Budget Management and Government Accountability

随着我国政府规模越来越大,政府行为与市场冲突不断。人们普遍要求加强政府会计责任,建立高效廉洁的服务型政府。针对这一背景,本文通过对美国联邦政府预算实践的介绍,指出在技术性安排方面,不断加强政府的会计责任对规范政府行为、保障财政资源的高效配置方面是最为奏效的,而作为制度性安排的预算程序一般都能取得有效控制政府行为,提高财政资源使用效率等多重目标,因此,政府预算是实现政府会计责任的有效手段之一。

Conflicts between the government＇s behavior and the market keep occurring as China＇s financial scale becomes increasingly larger. It is a general requirement to strengthen the government＇s accountability and build a high-efficiency, honest and clean government. Against this background, the present paper introduces the budgeting practice of the American federal government and thereby points out that, in terms of technical arrangement, enhancement of the government＇s accountability is the most effective measure for regulating the government＇s behavior and assuring effective allotment of financial resources. In general, the budgeting process can attain the goals of controlling the government＇s behavior and improving the efficiency of utilizing financial resources. Therefore, government budget is one of the most effective means to realize the government＇s accountability.