地方政府公共预算研究——深圳与香港的比较（2008）

本文以《深圳市2008年部门预算》和《香港2008年财政预算案》两个文本为基础，结合深度访谈，对比了深圳和香港两地公共预算在公开性、自主性和问责模式三个维度上的差异，并试图找出两者差异背后的原因。研究发现，深圳市公共预算的公开性弱于香港，而自主性大于香港，问责模式较香港有根本差异。究其原因，是因为深圳市预算维持着一种“产出绩效”的绩效观，而香港预算案遵循“衡工量值”的原则。不同的绩效观导致了不同的预算编制原则，不同的预算编制技术，产生了不同程度的自主性，进而表现出不同程度的公开性，催生了不同形式的问责模式。本文还讨论了三种预算问责模式，提出了“核心预算问责机构”的概念。

Local Government Budgeting Study: A comparison between Shenzhen and Hong Kong(2008)

Based on Budgetary Reports of Shenzhen and Hong Kong in 2008 and in-depth interviews in Shenzhen,this paper compares the main differences of two cities’ public budget report from three dimensions: Openness,Autonomy and Accountability,and aims to find out the ultimate reasons behind them.The comparison result shows that the Openness of Shenzhen’s budgets is weaker than Hong Kong’s,but its Autonomy is stronger than the latter,and the Accountability models between the two differ substantially.The ultimate reason is that Shenzhen Budgets applied "outcome performance" rule,while Hong Kong adopts "Value for Money".Different performance principles lead to different planning emphasis,technics,and different openness,autonomy and Accountability.Additionally,this paper summarizes three types of Accountability models based on this comparison analysis and offers a new concept of "Core Accountability unit".