论参与式预算实施的现实瓶颈及其在我国的构建——兼谈我国《预算法》的修改及完善

当前,参与式预算已经作为一种公民直接参与预算决策过程以提高预算民主的一种重要方式而广泛运用于各国的预算管理实践中,然而,参与预算的实践和试点并未实质性地推动我国立法的改变,在我国的《预算法》及其《修正案》中未对公民在预算过程中的权利进行规定,政府占据了过宽的预算平台而忽视了公民参与预算的重要意义。因此,在借鉴国际参与式预算经验,总结我国实践的基础上,以我国《预算法》的修改为契机构建完善的参与式预算机制极为必要。     

The Public University's Performance in State Arts Policy: Lessons from Virginia

This article investigates the extent to which public higher education institutions participate in state-level arts policy through a history of selected budgets and a textual analysis of performing arts presenting centers at public higher education institutions in Virginia. Evidence from this research suggests that the arts policy field is altered by the emergence of public higher education institutions as policy actors. The findings have financial and decision-making implications for arts policy makers, university administrators, and arts agencies as the participation of public higher education institutions affords new opportunities and challenges for the state encouragement of the arts.     

政府预算与宪政转轨

宪政是保证现代社会文明的基本手段。文通过宪政产生的历史渊源分析,探讨和阐述了政府预算这个表面上几乎不具有政治敏感度的经济形式,最终演化成为民间力量施展影响并公开伸张的兴奋点,促成了宪政转轨。     

Pink‐Collar Representation and Budgetary Outcomes in US States

Legislatures worldwide are dominated by wealthy elites, who are often out of touch with the needs and problems of citizens. Research shows that the underrepresentation of the working class matters in terms of policy processes and outcomes. Yet the research on class has largely focused on blue‐collar representatives, who are primarily men. Working‐class women are more likely to hold pink‐collar jobs, or low‐status occupations dominated by women. We argue that pink‐collar legislators are uniquely positioned to legislate over education and social service policy. To test our argument, we combine a new coding of working‐class backgrounds that accounts for pink‐collar representation with state spending data on education and social services from US states over time. Modeling compositional budget data, we find that class and gender intersect to shape policy outcomes via state budget allocations, with women's pink‐collar representation associated with increased spending on both education and social services.     

Participatory Budgeting in Australian Local Government: An Initial Assessment and Critical Issues

Participatory budgeting (PB), a process whereby governments seek direct input from citizens into financial decisions, is gaining a foothold in the community engagement practices of Australian local governments. Following questions of definition, we survey the theoretical terrain, locating PB within several components of local democracy. We then provide details of six PB processes in New South Wales, Victoria, and Western Australia. We identify several questions for the future of PB in Australian local governments, including the role of deliberative practices as part of the broader work of councils, the issue of the adaptability of councils and leaders, the impacts upon state and local governments, and the role of third parties. The article concludes by reflecting on how PB sits with democratic practices at the local level if it continues to be implemented.     

Financial management conservatism under constraints: tax and expenditure limits and local deficit financing during the Great Recession

This paper investigates the relationship between tax and expenditure limits (TELs) and local government deficit financing decisions following the recent recession. Cities under the resource constraints are hypothesised to practise conservatism in financial management decisions and thus less likely to deficit finance during difficult times. Using data from 2005 to 2012 Comprehensive Annual Financial Reports of the 50 largest US cities, this paper finds that cities subject to a binding TEL are more likely to control expenditure growth from pre-crisis years to years following the recession; these cities are also less likely to increase deficit financing following the recession, as indicated by a relative increase in their net assets. Although continuous deficit erodes fiscal sustainability and is an undesirable management practice, deficit financing during recessions may be needed for smoothing expenditure and sustaining service provision. The management conservatism associated with the fiscal rules may contribute to the cyclicality of local spending.     

Participation in the Budgetary Process in Local Government

Direct democracy is seen as a means of reengaging citizens in the political process. However, it is a contested concept that requires further development by being grounded in a specific context. This article reports on research undertaken in Victorian local government where the New Public Management (NPM) has been in evidence for a number of decades which according to the literature has impacted on accountability to the broader community. The possibility of consultation and citizen participation in the local government budgetary process was examined. The results reported suggest that participation in the budgetary decisions in local government is possible.     

Policy Diffusion and Performance-based Budgeting

This article applied the policy diffusion model as a theoretical framework for interpreting the international spread of performance-based budgeting, based upon 33 OECD case studies of countries that have implemented this reform. The data show that the historical development of performance-based budgeting was fairly consistent with the diffusion model. In particular, the adoption of performance budgeting took off during 1985–1995 and then accelerated over the following 15 years, and the primary innovators were a group of four English-speaking countries with comparatively laissez-faire economies (the United States, Canada, Australia, and New Zealand). The case studies indicated that performance-based budgeting was generally part of a broader program of governmental reform, that executive agencies were more important than parliaments in managing it, that it became quite important in budget- and policy-making, and that implementing it faced a significant number of challenges.     

Strategies and path arrangement for public budget management reform of China

Through analyzing the development of public budget management of developed country, the reform strategies to probe budget management of China should be on the basis of Chinese situations. The reform process should be carried out gradually.     

中国绩效预算的改革雄心与低度现实：来自沿海某省份的调查

本研究选择我国南部A省作为案例，采用参与式观察、访谈、文件查阅的方法对其进行了实地调研，从改革目的、评价指标和结果运用三个维度着手，研究了我国地方政府绩效预算改革的雄心设计和实际运行的差距，分析了雄心设计遵从度低的原因。研究发现，如果改革者指望通过设计一套规则让支出部门照办来推进改革的想法过于乐观，财政部门雄心勃勃的目标设计在现实操作中的遵从度很低。A省绩效预算改革以加强控制为改革目的、主要以测量产出为评价指标、含糊其辞但实际意图是面向政府内部的目标设计，在表面上都与运行结果相吻合。经过深入分析可以发现，由于省财政厅目标设计能力有限、支出部门合作意愿不高等主客观原因，导致在控制强度、指标运用效果以及结果运用力度方面，运行与目标设计存在着差距。出于不招致强烈的改革抵触情绪等政治因素的考虑，财政部门不得不选择妥协。展望下一步改革的方向，改革者只能顺应“低度发展”的预算改革阶段，通过策略性的、循序渐进的方式推进改革，克服政治上和技术上的巨大障碍，在雄心勃勃的设计和差强人意的低度现实之间谨慎地寻求统一。