摘要
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.
出处
《中国农业大学学报(社会科学版)》
CSSCI
2009年第1期154-160,共7页
Journal of China Agricultural University;Social Sciences
基金
北京大学张静教授主持的中国发展研究基金会项目“地方政府的预算制定与执行”(2007基研字第0004号)的部分成果
关键词
预算
决策
分离
Budget
Decision-making
Separation