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健全的政府公共预算管理是促进良好政府公共治理的重要条件。美国在公共预算管理方面经过历次改革已经形成一套比较系统、完善、规范的制度体系。本文基于治理理论,分析了美国公共预算管理改革的基本理念、方向及其制度演变,并对其改革结果进行评价,认为美国的公共预算管理改革总体是成功的,有良好的公共治理理念的支持、明确的改革方向及运行机制,但政治性的因素决定了其内在的缺陷。
A Sound Government Public Budget Management is an Important Condition for Promoting Good Government Public Governance. After various reforms in public budget management, the United States has formed a system of more systematic, comprehensive and standardized systems. Based on the theory of governance, this paper analyzes the basic idea, direction and evolution of the system of public budget management in the United States, and evaluates the results of its reform. It holds that the reform of public budget management in the United States is generally successful and supported by the concept of good public governance , A clear direction of reform and operating mechanism, but the political factors determine the inherent shortcomings.