美国联邦政府预算的编制方法及特点

Budget Formulation of American Federal Government and its Characters

美国联邦政府推行的新绩效预算作为一种先进的预算管理方法在提高联邦财政支出效率方面已显示出了明显的成效。本文通过详细讨论美国联邦政府新绩效预算编制的过程和方法,分析了该预算编制方法的科学性和有效性,从而为我国公共预算体制改革提供有益的借鉴。

The new performance budget reform of the United States Government has been proved to be effective in improving the efficiency of fiscal outlay. Based on discussing the process and technique of the performance budget formulation of the United States Government in detail, this article analyzes its scientificalness and effectiveness. And this study should be used for reference in reforming Chinese public budget system.