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财政是国家治理的基础和重要支柱,而公共预算制度又是现代财政制度的核心,完善的公共预算制度对于促进国家治理体系和治理能力现代化具有重要作用。美国的公共预算制度改革发端于纽约市市政研究局的城市预算探索,在塔夫脱委员会的努力下走向联邦政府层面,在政府研究会的继续推动下最终走向立法。通过公共预算制度改革,美国实现了总统对预算的集中控制,重塑了联邦政府的预算过程,确立了分项列支的预算模式,设立了独立的联邦审计机构,并催生了绩效和问责的治理理念。通过梳理和总结美国进步时代的公共预算制度改革过程,对于进一步完善我国公共预算制度具有重要启示。
Finance is the foundation and important pillar of state governance. Public budget system is also the core of modern financial system. A sound public budget system plays an important role in promoting the state governance system and the modernization of governance capacity. The reform of the public budget system in the United States started with the exploration of the New York City Municipal Bureau of Urban Planning’s budget. It went to the level of the federal government under the efforts of the Taft Commission and eventually went to the legislature with the continued promotion of the government research conference. Through the reform of the public budget system, the United States achieved the president’s centralized control of the budget, reshaped the federal government’s budget process, established a separate budget model, set up an independent federal auditing agency and spawned performance and accountability The concept of governance. By reviewing and summarizing the reform process of the public budget system in the progressing era in the United States, it is of great significance to further improve the public budget system in our country.