以绩效预算制度为核心的财政预算交易成本控制研究

财政预算的本质，是社会公众与政府之间围绕预算资金使用和公共产品供给进行的委托代理交易。作为交易，财政预算存在交易成本，即财政预算的运行程序成本。制度经济学认为，交易成本过高会降低交易绩效。那么财政预算的交易成本过高也会降低预算绩效。为了控制财政预算交易成本，应当在预算法中构建一种有效的内部激励机制，保证预算执行主体的本位利益与社会公共利益挂钩，促进预算执行主体自觉地以社会公共利益最大化为目标运用财政资金，即绩效预算法律制度。     

Local Government Finance Office Orientation Revisited: Actually,It’s All About Control

In states with heavy oversight of local government finances, alternate levels of control orientation exist based on county government budget formulation and financing practices. However, previous research indicates a possible trend toward policy orientation. Using survey data from North Carolina counties, initial findings indicate high levels of finance officer budget formulation discretion as well as county manager agreement with budget decisions. Additional logit models suggest that while stakeholder influence is still present along with remnants of policy orientation, the state financial oversight mechanism along with the background, knowledge of departmental financial needs, and frequent departmental appropriation dissemination by the finance officer, continue to sustain control orientation.     

External Pressures and Internal Dynamics in the Institutionalization of Performance-Based Budgeting: An Endless Process?

The well-known practice of performance-based budgeting (PBB) is a relevant component of the New Public Management (NPM) reform agenda and has become widespread, with varying approaches and results across countries. However, its variation within specific countries has remained largely unexplored. This study analyzes three organizations operating within the same context—three ministries in Italy—to contribute to a new understanding of PBB variation by illustrating why the same PBB practice can or cannot be implemented and internalized similarly across these organizations and thus become (or not) fully institutionalized. The study adopts and enriches the institutional approach by extending beyond isomorphic convergence toward PBB and explaining practice variation, linking the interactions between external pressures and internal dynamics at the organizational level to PBB institutionalization. The empirical analysis shows how a lack of alignment between external pressures and internal dynamics contributes to an unfinished and apparently endless process of institutionalization.     

Does online voting change the outcome? Evidence from a multi-mode public policy referendum

Do online and offline voters differ in terms of policy preferences? The growth of Internet voting in recent years has opened up new channels of participation. Whether or not political outcomes change as a consequence of new modes of voting is an open question. Here we analyze all the votes cast both offline (n = 5.7 million) and online (n = 1.3 million) and compare the actual vote choices in a public policy referendum, the world's largest participatory budgeting process, in Rio Grande do Sul in June 2014. In addition to examining aggregate outcomes, we also conducted two surveys to better understand the demographic profiles of who chooses to vote online and offline. We find that policy preferences of online and offline voters are no different, even though our data suggest important demographic differences between offline and online voters.     

The Role of Citizen Participation and the Use of Social Media Platforms in the Participatory Budgeting Process

In the United States participatory budgeting (PB) is a relatively new and innovative approach to municipal budgeting that has implications for improving the role of citizen participation in the budgetary process. The research is based on personal interviews with local community leaders involved in the PB process in the 49th Ward of Chicago, Illinois; the 6th Ward of St. Louis, Missouri; and the City of Boston, Massachusetts. Highlights are provided of the specific experiences and perceptions of these community leaders with a particular emphasis on the use of social media platforms in engaging citizens in the PB process. This article concludes with recommendations for creating a PB infrastructure, for increasing citizen participation in the PB process, and for assessing and increasing the impact of PB in cities within the United States.     

Deliberative participatory budgeting: A case study of Zeguo Town in China

The search for a better practice instrument of civic engagement has led to participatory budgeting and deliberative polling in recent years. Participatory budgeting stresses empowerment and citizens' struggle against the establishment and unequal social structures, whereas deliberative polling works within the system and focuses on improving democratic decision‐making processes by applying credible social science methods. Often, these two processes are presented as being in conflict with each other, which is to the detriment of the search for best practice in deliberative governance. This paper develops a theoretical analysis of deliberative participatory budgeting which is distinguished from unrepresentative and non‐deliberative but self‐selected participatory budgeting; that is, it considers how the quality of participatory budgeting can be improved through deliberative polling. This theoretical analysis is backed by an empirical study of deliberative participatory budgeting in Zeguo Township, Zhejiang Province, China. It explores whether, how, and under what conditions it is possible to combine deliberative polling and participatory budgeting. It details four experiments and assesses the successes, failures, limitations, and problems of the experiments. The case of Zeguo offers scholars, activists, and officials lessons about how to pursue best deliberative practice in both authoritarian states and democratic societies.     

Designing for equitable civic engagement: Participatory design and discourse in contested spaces

A common theme of research on participatory democracy and citizen engagement centres on the need for empirical studies that conduct a deep exploration of the nuances and complexities of these processes. This article offers a distinct response to this need through an examination of two ethnographic case studies of a participatory budgeting process in a multilingual, highly diverse community in which Spanish-speaking Latino immigrants were involved. By analyzing participants discourse from the case studies, the findings highlight the risks and rewards of reframing participatory processes as design decisions rather than static procedures.     

Mutual efforts for mutual trust: Impacts of citizens' knowledge and governmental communication channels on trust in participatory budgeting

Since participatory budgeting (PB) has been advocated by both theorists and practitioners of public administration, its adoption has become a global phenomenon. As of 2017, all local governments in South Korea are legally mandated to operate a PB system as a policy for inviting citizen participation in local budget decision-making. Using an impact assessment tool completed by PB managers in local governments, this research tested two sets of independent variables—citizens' participatory capacity and the diversification of communication in the PB process—that could be associated with the dependent variables “citizens' trust in government (CTG)” and “government officials' trust in citizens (GTC).” The paper presents the three major findings on the common drivers behind CTG and GTC: (1) citizen participants' knowledge on budget and budgeting process; (2) local government's efforts in gathering citizens' inputs for PB; and (3) the mutual efforts to understand the needs and limitations of both citizens and the local government. The paper concludes by exploring the implications for the design and delivery of effective PB implementation.     

韩国财政预算管理体制考察及启示

财政预算管理体制与政府部门有着千丝万缕的联系,考察分析韩国现行财政预算管理体制应首先从韩国财政机构的构成着手,比较分析中韩两国财政预算在编制、执行、决算等预算环节的异同。这对解决中国目前预算年度与立法机关审议批准时期冲突、预算编制时间短、预算编制机构设置不合理和预算执行进度过慢等问题有借鉴意义。     

PLANNING AND PARTICIPATION IN CITIES THAT MOVE: IDENTIFYING OBSTACLES TO MUNICIPAL MOBILITY MANAGEMENT

The dual processes of rapidly transforming cities and administrative decentralisation demands that local government address human mobility as a means of countering urban poverty. Despite this imperative, local authorities are often poorly equipped to address the needs of poor and transient residents. Through an examination of four South African municipalities, this article helps to identify three critical factors working against effective responses: poor data and conceptual bias; institutional ambiguities and budgeting processes; and, ironically, participatory planning. Although any one of these could serve as a basis for an article, by taking them together, we better summarise the challenges' scope and outline areas for further research and policy intervention. The article concludes by considering these findings' practical and scholarly implications. Copyright © 2013 John Wiley & Sons, Ltd.