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公共预算作为政府的一种治理工具,对提升政府治理能力具有十分重要的作用,因此,规范公共预算决策意义重大。本文从政策科学的视角分析了公共预算的决策过程,研究表明,由于正式与非正式预算制度的存在,以及政策制定与预算安排的分离状况,使得单一决策模型的改进难以对预算决策系统进行规范。从政策子系统的角度来看,预算决策网络封闭性较强,是决策不规范的重要原因。重构政策子系统,打破预算决策的封闭网络,成为现行决策体制之下对公共预算决策模式优化的可选路径。
Public budget, as a governance tool of the government, plays an important role in enhancing the ability of government to govern. Therefore, it is of great significance to regulate public budget decisions. This paper analyzes the public budget decision-making process from the perspective of policy science. Studies show that due to the existence of formal and informal budget system and the separation of policy making and budget arrangement, the improvement of single decision model makes it difficult to regulate the budget decision-making system . From the perspective of the policy subsystem, the closed budget decision-making network is an important reason for the non-standard decision-making. Reconstructing the policy sub-system and breaking the closed network of budget decision-making becomes an optional path to the optimization of the public budget decision-making model under the current decision-making system.