部门预算影响因素梳理:基于A市部门预算核心行动主体的回答

发布时间：2018-02-07 15:17

  本文关键词： 部门预算 影响因素 核心行动主体　出处：《地方财政研究》2017年09期 　论文类型：期刊论文

【摘要】：部门预算结果是公共治理的意图体现,梳理挖掘对部门预算结果的影响因素,是理解公共治理布局和考察公共治理效用的重要一步。本研究对中国A市进行了具体的因素筛选和梳理:首先对中国部门预算编制决策系统进行了聚合,确定了中国部门预算编制中的核心行动主体,然后通过访谈法和问卷法收集核心行动主体关于部门预算影响因素的答案,再结合渐进预算和间断预算理论的成果,进行理论和实践的结合梳理,最后归纳出9个部门预算影响因素——"部门类别"、"部门基数"、"部门收入结构"、"政府工作重心"、"政策支持"、"政府届别更替"、"政府首脑变动"、"年度可支配财力"和"区域性重大事件"。该研究结论主要基于A市财政部门和支出部门两大部门预算编制核心行动者的回答,籍此增加了中国预算影响因素研究的实证内容。
[Abstract]:The department budget result is the intention embodiment of public governance, combing and excavating the influence factor to the department budget result, It is an important step to understand the layout of public governance and to investigate the utility of public governance. This study selects and combs the specific factors of A city in China: firstly, it aggregates the decision system of department budget establishment in China. This paper determines the core action subjects in the preparation of the department budget in China, and then collects the answers of the core action subjects on the factors affecting the sector budget through interviews and questionnaires, and then combines the results of the progressive budget and the intermittent budget theory. Combining theory with practice, Finally, nine sectoral budget influencing factors-"sector category", "sector base", "sectoral income structure", "focus of government work", "policy support", "change of government grade", "change of head of government", "annual disposable financial resources" and "district" are summarized. The findings of the study are based mainly on the responses of the core actors in budgeting in the two major sectors of City A, the Finance Department and the Expenditure Department. This increases the empirical content of the research on the influencing factors of Chinese budget.
【作者单位】： 中山大学;
【分类号】：F812.3
，

本文编号：1494685