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1.
Although the importance of budget office personnel to the performance of state budget systems seems to be self-evident, few studies have been conducted of this important subject. Using data from state budget office surveys, this study reviews changes in the educational characteristics of budget office staff between 1970 and 1990. Educational characteristics are examined as possible predictors of how budget systems operate. Topics of concern are the use of program information, the use of program analysis, and the exercise of accounting control. Consideration is given to the implications of current trends for future personnel requirements of budget offices.  相似文献   

2.
This paper analyzes state budgetary processes and reforms to inform California budgetary policy. We consider key institutional provisions, including budget periodicity, tax and expenditure limitations, balanced budget and reserve requirements, and supermajority vote requirements, and analyze the extent to which changes are likely to advance procedural norms. Our analysis suggests that empirically unproven assumptions and poorly articulated linkages between budgetary processes and outcomes have undermined the state's ability to understand the budgetary problem and identify effective reforms. We recommend a focus on procedural norms and related reforms that promote effective budgeting processes as a less partisan framework for reform.  相似文献   

3.
This article will attempt to demonstrate the limitations of budget reforms to bring about fundamental change in budget outcomes. In an effort to determine the extent to which these reforms have had any lasting effect, the author first discusses the history of federal budgeting since the advent of the executive budget in 1921. Second, the author reviews three reforms that are prominent in the U.S. Congress current budget debate—enacting fixed budget targets, granting the president increased power in the budget process through enacting a line item veto, or implementing a performance-based budget. Lastly, the author will cite the limitations of each to bring about lasting changes in budget outcomes or decision processes.  相似文献   

4.
In Italy, New Public Management (NPM)‐inspired reforms have been mostly legislation‐driven. For Italian Local Governments (LGs), one of the most significant reforms was the introduction, in 1995, of an “Executive Management Plan” (EMP). The EMP has been interpreted and applied by Italian LGs differently across space and over time. Some LGs have introduced it only formally. Others have interpreted it as a tool to define individual managers's spending authorizations. Only some have viewed it as a building block of a wider management control system. Over time, LGs have since been making continuous changes to their budgeting systems, without yet reaching a new steady state.  相似文献   

5.
Given that a majority of states have had some sort of performance‐budgeting initiative on the books for several years, how has implementation of such reform progressed? To answer this question, we surveyed legislative and executive budgeters from the 50 states, asking them for their impressions of performance‐budgeting implementation in their state. Specifically, we asked these budget officers about the reasons for introducing performance budgeting in their state; the types of activities required of their system; responsible oversight bodies; extent of application across state agencies and departments; and perceived levels of effectiveness and problems experienced with implementation of the budget reform. Our findings indicate that implementation of performance‐based budgeting systems is proceeding slowly. While there are some benefits to highlight, results show that implementing performance budgeting is not without problems—perhaps the greatest being differing perceptions of use and success among budget players, particularly across branches of government.  相似文献   

6.
The federal budgeting process is now limited by deficit reduction policy constraints. This article examines the FY 1995 budget requests within the context of long term budget trends, changes in the federal budget process, and the recently established political and fiscal budget constraints. It further examines enactment of the Omnibus Budget Enforcement Act of 1993, the policy changes it contained, and its further tinkering with the process of budgeting. Finally the article evaluates the first budgeting process of the Clinton administration and their initiatives in deficit reduction following these policy constraints.  相似文献   

7.
Much of the public budgeting literature focuses on the institutional rules of budgeting and how those rules affect process and outcomes. This study focuses on a particularly rudimentary rule of budgeting: the length of the budget period. State budgets are dictated (constitutionally or statutorily) to recur over one-or two-year intervals. Statistical analysis of the determinants of state budget periodicity shows that the more states spend, ceteris paribus, the more likely they are to budget annually. I hypothesize that budget periodicity has the opposite effect on spending: Biennial budget states spend more, ceteris paribus, than annual budget states spend. Ordinary least squares analysis does not support the hypothesis, but with instrumental variable methods, biennial budgeting exhibits a positive and statistically significant effect on state spending.  相似文献   

8.
Concern is increasing for ethics in government. Budget managers have a limited set of ethical concerns which are being met through a combination of formal codes at the state level and informal understandings at the budget office level. But a framework for ethics in budgeting would require a consensus on important ethical values and a reflection of these values in budget actions and decisions. This evolution might take place through a national code to be adapted by individual states.  相似文献   

9.
This article examines the issues involved in federal investment budgeting and planning for the acquisition of federally-owned assets. It describes the unique role of the federal government and examines the different issues and reforms prompted by differing types of capital and investment sponsored at the federal level. It suggests that meaningful changes can be instituted in our budgeting practices that can make a difference for our budgetary choices without adopting a full-scale capital budget. It also presents a framework for improving federal agency capital decision making based on a study of practices used by leading state and local and private sector organizations. The article is based on testimony delivered before the President's Commission to Study Capital Budgeting.  相似文献   

10.
11.
This study examines budget experts' perceptions on suggested federal budget reforms. Based on the response of a group of selected public budgeting professors (N = 46), the study identifies several specific reforms that are supported by the experts from both the viability and adoptability consideration. The study also reveals the fact that the respondents are less optimistic about the adoptability of the suggested reforms even though they generally agree with most of the reforms. Addressing the federal deficit problem, the authors further discuss the implication of the experts' perceptions on federal budget reforms.  相似文献   

12.
13.
Eric M. Patashnik 《管理》1999,12(2):147-174
Long the lifeblood of public administration, budgeting in the United States acquired a new importance during the 1980s and 1990s because of the fiscalization of the policy debate. But how much has American national budgeting really changed? This article examines the evolution of federal budgeting over the past half-century, exploring such developments as the massive growth of entitlements, congressional budget reform, and the protracted battle over the budget deficit. It finds that year-to-year changes in budget results have been relatively small even while budgetary rules and procedures have experienced sweeping change. At the same time, the composition of federal spending has undergone a quiet revolution. The traditional concept of budgetary incrementalism offers an incomplete explanation for these dynamics. To make sense of them, the article focuses on two key factors: the impact of policy inheritances, and the role of actors' causal and normative beliefs. These factors shape the ideational and material context within which boundedly rational actors negotiate decisions. The tension between changes in ideas and entrenched budgetary commitments has often served to stimulate institutional reform.  相似文献   

14.
A modern budget reform, performance‐based budgeting (PBB) emphasizes the measurement of government performance by agencies and public servants. In this article we define PBB as requiring strategic planning regarding agency mission, goals and objectives, and a process that requests quantifiable data that provide meaningful information about program outcomes. Performance‐based budgeting requirements are now pervasive in the states. Of forty‐seven states with PBB requirements, thirty‐one have legislated the process to be conducted, while sixteen have initiated the reform through budget guidelines or instructions.1What remains unknown, yet of vital interest to state administrators, their staff, legislators, and citizens, regards implementation status of PBB systems. How many states are utilizing a PBB process as prescribed by law or administrative directive? And if PBB has been implemented, has it been successful regarding improvement of agency effectiveness and decision making about spending? Perhaps most importantly, has PBB influenced appropriation decisions?. This research is based on responses to a mail survey of executive and legislative budgeters regarding the PBB system established in their state. Results discussed in this article consider budgeters’ response about PBB implementation status and effectiveness as conducted. We find that there are differing perceptions across the branches of government regarding both the extent of PBB implementation as well as its success. Results show that states with better‐known PBB systems have not necessarily realized greater success in terms of effectiveness from this budget reform than states with less popularly known systems, at least as perceived by the budgeters included in this article.  相似文献   

15.
In recent years, Congress has recurrently failed to meet its minimum responsibilities in federal budgeting. This article analyzes whether it is possible to repair this problem, using concepts popularized by Allen Schick in his influential article “The Road to PPB.” His article compared the PPB reform effort to the history of budget process reforms that started with the design of the executive budget. It publicized a logical sequence of budget process improvements that started with control and then advanced through management and planning. The article did not substantially address the role of Congress, but eight years after it was published, Congress reasserted its constitutional role in the budget process. Its record of performance since then has ranged from mixed to dysfunctional. The Congress has been criticized for budgetary delays, micromanagement, myopia, procrastination, indiscipline, and an inability to prioritize intelligently. If these faults are set in stone, then an integrated system of budgeting, as described in “The Road to PPB” and related work, is unattainable. On the other hand, if reform of Congressional budgeting is politically feasible, improvements to that system can utilize the unique contributions that a legislature can make to a good system of budgeting.  相似文献   

16.
The method by which a state budget is developed is critical to the policy-making process. A longitudinal study of states finds an increasing use of budget guidance techniques that control how agencies may propose policy changes and request funds to support those changes. The article examines whether the use of budget guidance is associated with several factors, including regions of the United States, state socio-economic characteristics, state government characteristics, various aspects of state budgeting (such as the use of policy analysis by the executive), and the educational characteristics of the professional staffs in state budget offices.  相似文献   

17.
This paper explores the features of public budgeting that make it resistant to efforts to balance central oversight and situational flexibility. Its aim is to help explain why systemic efforts at budget modernisation in the name of ‘devolution’ may have failed to deliver expanded budget flexibility. After defining flexibility, and briefly surveying how it can be inhibited by budget practices using the example of collaboration, the paper applies a taxonomy of general ‘budget rules’ to illustrate the trade‐offs between control and flexibility. It uses an analysis of budget reform in the Australian federal government over the last 30 years to identify a key set of ‘legacy reforms’ – all intended primarily to enable budget flexibility – to show how their design and redesign were purposed as modification to the general rules, and how, ultimately, they were constrained by them.  相似文献   

18.
The budget system of Lithuania, one of the nations that recently emerged from the former Soviet Union, is examined. The analysis draws a contrast between the present budget practices and those during the Soviet period, points out the problems that the Soviet budgeting legacy presents to a nation seeking transformation into an independent, market-based political economy, and discusses other budgeting and financial dilemmas brought on by the bedrock reforms taking place in Lithuania and throughout the former USSR.  相似文献   

19.
The debate of budgeting issues in the 1980s culminated in a dramatic change in 1990—the passage of the Omnibus Budget Reconciliation Act. The negotiations leading to this agreement considered the status of the deficit and the philosophical shift from "no new taxes" to "fair taxes." It led to changes in direct spending, enforcement of budget targets, timing of the budget, sequesters usage, tax increases, and entitlement reforms.  相似文献   

20.
Viewing budgets as contracts, transaction cost theory focuses on the costs of negotiating and enforcing the myriad political agreements by which policymakers allocate the government's resources. This essay provides an overview of transaction cost theory and its implications for the design of budgeting institutions. It contrasts the behavioral premises (bounded rationality and opportunism) of the transaction cost approach with those of more traditional budgetary theories, and examines whether commitment and agency costs have structured budget actors' institutional choices. Investigation of the usage of key budget instruments- entitlements, multi-year appropriations, and tax expenditures - suggests that Congress has been more discriminating in its institutional choices than is commonly supposed. Sensitivity to the importance of transaction costs would increase the effectiveness of budget reforms.  相似文献   

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