政府预算部门的行为特征及其治理结构

The Behavior Characteristics and Governance Structure of Government Budget Sector

在政府预算管理中,鉴于预算管理部门所内生的诸多行为特征,单纯通过约束政府预算部门的单方行为,难以达到提高预算资金效率的目标。现实的预算管理,需要在不同利益相关主体之间,实现某种程度的整合。通过构建共同治理框架,才能提升预算资金的配置效率。在操作策略上,可以通过总额预算控制、年度预算的分部门审议等方式加以实现。

In the government budget management, it is difficult to achieve the objective of improving the efficiency of budget fund only by restricting the behavior of govermnent budget sector, in respect of the many inherent behavior characteristics of the government budget sector. The reconciliation between different interest parties is needed in the practice of budget management. The allocation efficiency of budget fund can be improved by constructing the common governance structure. To the detail strategy, the budget sum control and separate approval of sector annual budget should be implemented.