后现代主义视角下的公共预算模式比较:申请者和审批者的对话

发布时间：2019-07-30 10:59

【摘要】：不同时期的预算模式及其发展,如渐进预算、绩效预算、零基预算、新绩效预算等,都代表了处于特定历史情境、多元语境下政府分钱方式的改变。在不同的分钱模式下,资源申请者与审批者利用不同的"对话"方式对公共政策进行选择。本文透过后现代理论对四种公共预算模式进行解读和比较。通过描述预算模式中涉及的"情境"和"人"来诠释各种预算模式的内涵、优劣及其发展,以破除采用技术理性就能提高政府治理绩效的迷思。结论指出,预算模式的理性化改革,如绩效预算和零基预算试图利用绩效信息来增进对话双方的理性,但是,这种理性主义的倾向低估了政治情境和人的复杂性,最终导致了他们的失败。所以,中国的预算改革不能盲目地、孤立地借鉴和追求预算模式创新,而是需要在本国的治理和政治情境中发展合理的预算理性以设置科学的预算制度,最终实现体现公共利益的政治问责。
[Abstract]:The budget model and its development in different periods, such as progressive budget, performance budget, zero-based budget, new performance budget and so on, represent the change of government money-sharing mode in a specific historical situation and pluralistic context. Under different money-sharing modes, resource applicants and approvers use different "dialogue" methods to choose public policies. This paper interprets and compares the four public budget models through postmodern theory. This paper explains the connotation, advantages and disadvantages and development of various budget models by describing the "situation" and "people" involved in the budget model, so as to break the myth that the performance of government governance can be improved by using technical rationality. The conclusion is that the rational reform of budget model, such as performance budget and zero-based budget, tries to use performance information to improve the rationality of both sides of the dialogue. However, this rationalism tendency underestimates the political situation and human complexity, and eventually leads to their failure. Therefore, China's budget reform should not blindly draw lessons from and pursue the innovation of budget model in isolation, but need to develop reasonable budget rationality in the governance and political situation of our country in order to set up a scientific budget system, and finally realize the political accountability which embodies the public interest.
【作者单位】：西南政法大学政治与公共事务管理学院;
【分类号】：F810.3

【参考文献】