中期财政规划的预算决策行为分析——基于前景理论的考察

Behavioral Analysis of the Budget Decision of Medium-term Fiscal Plan——A Study Based on Prospect Theory

中期财政规划体现为复杂的动态预算决策过程,而不仅是预算覆盖时间的延伸。文章运用行为经济学的前景理论,探讨了中期财政规划的决策过程,考察了制度因素对决策者行为的约束以及预算绩效的影响。通过强化中期预算限额,有助于实现财政总额控制,进而约束各支出部门间的预算竞争。

The medium-term fiscal plan is characterized by a complicated process of dynamic budget decisions,which is more than the extension of budget coverage time. Based on the prospect theory of behavioral economics,this paper studies the decision process of medium-term fiscal plan,and analyzes the impacts of institutional factors on the behavior of decision makers and the budget performance. Reinforcement of medium-term budget ceiling contributes to the total amount control of public finance,and further restricts the budget competition among expenditure departments.