预算过程中的非政治问题——以2005-2007年国家审计报告为基础

A Probe into the Causes of Why Chinese Governmental Budget Performance Cannot Reach Its Goals by the Data of National Audit Report from 2005 to 2007

将国家审计署对2005、2006、2007年我国中央机关预算运行情况的审计报告中的各种结果按照原因转换成E、P、M、L四个定类变量并进行统计分析,结果发现:预算运行中基于科学管理原则的预算管理不到位是系统性问题;预算筹划阶段经济原则贯彻不到位是普遍性问题;预算在部门内的"二次决策"是突出问题;未曾显示的预算决策阶段政治原则贯彻问题、预算监督阶段法治原则贯彻问题是属于"制度系统性失明"问题。建议在3-5年内实现基于ISO标准化的预算科学管理,在此基础上推行绩效预算改革;把政治、法律监督纳入"审计法院"审计,并把法律监督纳入预算管理的已有环节;改变预算运行阶段的割裂现状。

We use the 3 years＇ central government audit reports as the empirical data to explore the problems. The problems are defined as E, P, M, and L, which means the problems caused by not following the economical principle, the political principle, management principle and law principle. On doing so, we find that the most popular budget problems are those that the government has not obey the management science rules to the government buget; the second popular problems are those that the government fails to follow the economical principle to make up a scientific budget plan; in addition, the P and L problems are almost completely neglected. In order to solve these problems we suppose that a ＂reins＂ be put on the government buget that means the scientific management should be carried out in the governments. As the scientific management is realized, we could begin to loose the ＂reins＂ to take the reform of ＂performance buget＂, at the same time, we could set up a ＂Audit Court＂ to supervise the P and L problems.