公共预算理论:现状与未来被引量：28

Public Budgeting Theory: Today & Tomorrow

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摘要当前,在公共预算研究领域主要存在渐进预算理论、公共选择理论、政策过程理论、预算改革理论等理论模型,但各自都有其理论缺陷。进入后渐进主义时代后,公共预算研究领域又出现了新的理论思考,包括鲁宾的描述性理论、凯顿的模式分析、勒娄普的微观和宏观预算理论、希克关于预算基本要素的分析,但它们都不足以形成公共预算的一般性理论。由于建立一种无所不包的"大理论"不可能,我们主张建立一种能够识别预算过程的关键性变量及其相互关系的"中层理论",以便在一定的约束条件下对预算结果进行预测。 Currently, in the field of public budgeting, there exist incrementalism, public choice models, policy process model, and budget reform theories. However, all have their weaknesses, and the field of public budgeting still lacks satisfied theories even after several decades of theory building efforts. In the post\|incrementalism era, there are new efforts to approach public budgeting, including Rubin's descriptive theory, Caiden's pattern analysis, Leloup's macro\|micro budgeting theory, and Schick's basic element orientation. However, they have not provided a solid foundation for a general theory of budgeting. We argue for creating a middle\|range budgeting theory through identifying key dependent variables in public budgeting and comparative analysis, which will make it possible to predict budgetary outcomes under certain constraints.

作者马骏叶娟丽

机构地区中山大学行政管理研究中心武汉大学文科学报编辑部

出处《武汉大学学报（哲学社会科学版）》北大核心 2003年第3期336-344,共9页 Wuhan University Journal：Philosophy & Social Science

基金教育部人文和社会科学研究重点项目(02JAZ810006)

关键词公共预算中层理论关键性变量 public budgeting middle range theory key variables

分类号 D035 [政治法律—政治学]

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