预算与决策的分离--基层政府的财政实践

Separation of the Budget and Decision-making——the Basic-level Governments' Financial Practices

乡镇基层普遍存在着三种类型的预算与决策分离的现象:无预算之名的决策、预算资金的随意增减、时间的错位。在财政紧张的约束条件下,乡镇政府将预算资金用在最为重要的支出项目上,而不管其是否为预算项目。另一方面,由于基层支出"表达与实践的分离",在预算总数给定的情况下,出于自身利益的考虑,乡镇政府有动力将预算资金变通使用,导致预算与决策的分离。

This article find that the prevalence of three types of separation of budget and decision-making existed in the basic-level governments： the decision-making without the name of budget, budget funds arbitrarily increased or decreased and the time changed arbitrarily. Under the conditions of tight fiscal constraints, the basic-level governments＇ budget funds will be used in the most important items of expenditure. On the other hand, because of the separation of expression and practice, basic-level governments have an incentive to modify the use of budget funds out of self-interest considerations.