预算机制论:从经济、政治、法律、财政、决策角度的分析

预算是典型的边缘性范畴。从经济体制看 ,预算是政府配置资源的机制 ;从政治体制看 ,预算是纳税人及其代议机构控制政府财政活动的机制 ;从法律体制看 ,预算不仅仅是计划 ,预算的本质是法律 ;从与财政的关系看 ,预算是公共财政的基本制度框架 ;从决策体制看 ,预算是公共选择机制。

Review of Budget Mechanism: Analysis from Economics, Politics, Law、Finance and Decision

Budget is a typical borderline category. By the view of economic system, budget is governmental disposition system of resources; By the view of political system, it is the activity system of taxpayers and representative institution control the governmental finance; By the view of law system, it is not just a plan, the essence of budget is law; By the view of the relation with finance,it is basic system frame of public finance. By the view of decision system, it is public selective system;