公共预算的演变发展.docVIP

The development of the public budget 公共预算的发展演变 The centrality of the budget to governance is why it is important to understand the evolution of budgetary thinking by public officials. Briefly, the development of the budget can be categorized into seven periods: ⑴ traditional. Or line item budgeting, with its control orientation; ⑵ performance budgeting , with management orientation; ⑶ planning-programming-budgeting, with its economic planning orientation; ⑷ management by objectives, with its emphasis on bugetary decentralization; ⑸ zero-base budgeting, with its stress on ranking program priorities; ⑹ target-base budgeting, with its centralizing overtones; ⑺ budgeting for results, which incorporates the values of the new public management into the budgetary process. The times periods associated with each of these phases is not as neat as we indicate; some levels of government, for example, continue to develop one concept of budgeting while other levels move onto new concepts , or regress to old ones. ※ line item budgeting,1921-1939逐项预算 A line-item budget is simply the allocation of resources according to the cost of each object of expenditure. As a result of these very limited objectives, the line-item budget emphasized such factors as skilled accountancy, the objects needed to run an office or program and their costs, incremental policymaking throughout government, dispersed responsibility for management and planning, and a fiduciary role for the budget agency.Technical definitions of items were stressed( for example, pencils, 112, with 1 inch erasers, wood, No.2 grade lead, 6*1/4)，and dthe use of such phrases as “watchdog of the tresury” were common, indicating the mentality of this control-oriented stage of budgetary thought. As we shall see, the absence of abstraction inherent in, and the simplicity of , the line-item budget does not render it suitable for larger purposes, and it is best used at the lower levels of the organization. Occasionally, this is not ful