美国联邦政府预算立法权与行政权的关系变迁及启示

The History and its Implication from the Relationship between the Legislative and Administrative Power in US Federal Government Budget

预算权是政府权力的灵魂与核心,其他权力的行使往往依赖于预算权。所以立法机关与行政机关在政府预算领域不断争夺预算权力,进而支配更多财政资源,二者关系的变迁构成了美国联邦政府预算改革的原因和动力。联邦政府预算从立法权主导预算,经过1921年改革,建立行政预算体制,又经过1974年改革,预算权力结构从失衡走向平衡。美国联邦政府预算立法权与行政权关系变迁的过程、变迁的动力分析,对我国建立现代预算制度具有重要的借鉴意义。

Budgetary power is the soul and core of government power, and the exercise of other powers often depends on budgetary power. Therefore, the legislative power and the administrative power continue to compete in the federal government budget field, which in turn dominates more financial resources. The changes in the relationship between the legislative power and the administrative power constitute the cause and motivation of the US federal government budget reform. In the beginning, legislative power dominated the federal government budget, with the 1921 reform, the administrative budget system was set up, and after the reform in 1974, the budget power structure was transformed from imbalance to balance. The process of the relationship changes and the dynamic analysis in the changes have important reference significance for China to establish a modern bud- get system.