论重新构建预算分配激励约束机制

On the rebuilding the incentive and conserained system in the budget

支出预算管理改革是现阶段财政改革的重点和难点。本文通过引入委托—代理理论这一分析框架 ,为我国支出预算管理提供了一个全新的改革思路 ,即重新构建预算分配的激励约束机制 ,使政府在公众福利最大化目标下行为 ,最终实现政府资源的优化配置。

Expenditure budget management reform is a key and difficult facet in finance reform nowdays.Introducing the theory of principle agent,this article offers a new reform idea to expenditure budget management in our country.That is to rebuild the incentive & constrained system in the budget allocation.Under this system,governments have to out with the aim of bubic welfare maximization,and eventually realize optimal allocation to the government resources.