基于角色压力理论的政府预算监督成本及其优化

On the Cost of Government Budget Supervision and Its Optimization--Based on the Role Stress Theory

预算监督在控制政府行为方面的成效得到了普遍认可,但随着研究的深入,其背后的成本损失也逐渐显现出来。本文运用角色压力理论,重点分析了预算审批中的机会主义成本、预算调整中的运行效率成本和审计监督中的负荷成本,并从引入参与式预算审批、完善绩效预算管理和创新审计监督模式三个方面,提出了优化中国预算监督体系的路径选择。

The previous researches manifest the loss of government budget supervision, although the effectiveness of it has been generally recognized in the control of government behavior. With the theory of role stress, the paper focuses on the opportunistic cost, the efficiency cost and the overloading cost. Then, we propose the path to optimize China＇s budget supervision system, which includes introducing participatory budget examination, improving the management of performance budget and iImovating the pattern of audit supervision.