我国部门预算编制过程中的交易成本分析

A Research on Transaction Cost in China's Department Budgeting Process

部门预算编制过程中的交易成本属于事前交易成本。由于各参与主体行为目标的差异及信息不对称必然导致交易成本产生。因此,应加强基础性制度构建,使财政部门与其它部门的工作规则制度化,建立预算资金使用的激励机制。

According to Williamson＇s transaction cost theory, transaction cost in the department budgeting process is a kind of anticipation transaction cost. In the budgeting, the differences among main bodies＇ behaving goals and the information asymmetry cause the transaction cost. To limit the cost, enhancement of foundational institutions is essential, especially the enhancement ot those aiming at regularizing behavior of fiscal department and other departments and those related with stimulating the use of budgets.