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公共预算决策是政治、行政和财务活动的综合体现。政治、行政和财务活动对公共预算决策的影响位于不同层次,政治活动对公共预算决策的影响位于第一个层次,行政活动必须服从和服务于政治决策,财务活动为政治、行政活动作出预算决策提供了技术支撑。不同政治体制、社会发展不同阶段,政治、行政和财务活动对预算决策影响力是多方面的。因此,对公共预算决策的研究不应当仅仅局限于经济学方面,从政治学、公共行政学方面对公共预算决策进行研究,对于改革预算编制模式、提高预算决策水平更为重要。
Public budget decisions are a combination of political, administrative and financial activities. The impact of political, administrative and financial activities on public budget decisions is at different levels. The influence of political activities on public budget decisions is on the first level. Administrative activities must be subject to and serve political decisions. Financial activities make budgetary decisions for political and administrative activities Provided technical support. Different political systems, different stages of social development, political, administrative and financial activities on the budget decision-making is multifaceted. Therefore, the research on public budget decision-making should not be limited to economics. Studying public budget decision-making from the aspects of politics and public administration is more important for reforming budgeting mode and improving budget decision-making.