基于布迪厄理论的预算编制研究:以北洋时期的政府预算为例

Budgeting under Bourdieu’s Theory:A Study of Beiyang Period Government Budget

政府预算对于国家稳定运行尤为重要。自清朝末年起,我国政府预算制度开始向西方国家现代预算制度过渡。北洋时期既承袭了清末的财政预算改革,又在特殊的历史条件下勇于进行制度创新,北洋政府所建立的财政预决算制度为我国财政预决算的近代化进程奠定了重要基础。基于布迪厄理论,通过分析北洋政府预算的编制与运作情况,探索不同时期政府预算编制过程中,国会、中央政府和地方政府之间的关系及其对政府预算编制和审议过程所产生的影响。以分析多方参与者的互动为着眼点,为政府预算编制研究提供了一种新的视角,不仅有助于理解政府预算编制过程中的实践问题,也将政府预算研究推向了社会学领域,并首次提出,研究场域内多方参与者的互动关系有助于理解政府预算编制。

The government budget is particularly important for the stable operation of the country.Since the end of the Qing Dynasty,our government budget system began to transition to the western modern budget system.The Beiyang Period not only inherited the financial budget reform carried out in the late Qing Dynasty,but also had the courage to carry out institutional innovation under special historical conditions.Therefore,the financial budget and final accounts system established by the Beiyang government laid an important foundation for the modernization process of China’s financial budget and final accounts.Based on Bourdieu’s theory,by analyzing the preparation and operation of the national budget during the period of the Beiyang government,this paper explores the relationship between the Chinese Council,the central government and local governments in the process of government budget preparation in different periods,as well as its impact on the process of government budget preparation and deliberation.This paper explores from the perspective of multi participant interaction,and provides a new analytical perspective for government budgeting,which not only helps to understand the practical problems in the process of government budgeting,but also promotes the research of government budgeting to the field of sociology.This paper proposes for the first time that the research on the relationship and interaction of multiple participants in the field is helpful for understanding government budgeting.