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1940年,美国学者凯伊在《预算理论的缺乏》一文中将顶算的元问题概括为:“将X元分配给活动A而不是活动B的决策基础是什么?”这个反问绝妙地揭示了作为资源配置政治问题的预算的基本属性——就本质而言,是一个公共选择的政治问题;就形式而言,是一个配置资源的经济问题。这个元问题可进一步展开为四个基本问题:预算规模问题、预算配置问题、预算使用问题、预算责任问题。其中,预算责任问题居于校心地位,从某种意义上讲,其余三个问题是预算责任问题的不同实现形式(见图一)。
In 1940, American scholar Kaye summarized the top dollar problem in his article “The Lack of Budget Theory” as: “What is the basis of the decision to allocate X to Activity A instead of Activity B?” Reveals the basic attributes of a budget as a resource allocation of political issues - in essence, a political issue of public choice; formally, it is an economic issue of resource allocation. This meta-question can be further expanded into four basic issues: the size of the budget, the allocation of the budget, the use of the budget, and the issue of budgetary responsibility. Among them, the issue of budget responsibility lies in the core position. In a sense, the other three issues are different forms of realizing budget responsibility (see Figure 1).