中国非常规预算调整问题探析

An Analysis of Non-Conventional Budget Adjustment in China

预算调整是预算过程中一个很微小但是却具有决定作用的一个环节。在现实的预算执行过程中,预算调整的不规范行为广泛存在,严重降低了公共资源所发挥的公共效益,进而降低了政府的执政能力。本文在调研和相关学者研究成果的基础上提出非常规预算调整的概念,产生非常规预算调整的原因是多方面的,修改后的官僚预算最大化模型可以解释中国的非常规预算调整行为。另外,还从法律、文化、组织、政治和技术方面分析了产生的原因;要规范预算调整行为,首先要从政治和行政两方面对预算行为进行控制。其次,要提高预算的编制水平。

Budget adjustment is a small part but it implementing budget, there are non-standard actions in plays a decisive role in the whole budgeting process. In budget adjustment, which has greatly reduced the values of public resources, and then the administrative ability of government. On the basis of investigation and the related researching achievements, the writer of this article puts forward the concept of non-conventional budget adjustment. The writer finds that there are various causes for non-conventional budgets. The revised maximum model of bureaucratic budget can be employed to account for the non-standard budget adjustment. Additionally, the writer analyzes the causes from the perspectives of law, culture, organization, politics and technology. In the end, the writer comes to the conclusion that in order to standardize budget adjustment, we should control the budget activity from the aspects of politics and administration on the one hand; and on the other hand, we should raise the level of budgeting.