本文關(guān)鍵詞： 部門預算 影響因素 核心行動主體　出處：《地方財政研究》2017年09期 　論文類型：期刊論文

【摘要】：部門預算結(jié)果是公共治理的意圖體現(xiàn),梳理挖掘?qū)Σ块T預算結(jié)果的影響因素,是理解公共治理布局和考察公共治理效用的重要一步。本研究對中國A市進行了具體的因素篩選和梳理:首先對中國部門預算編制決策系統(tǒng)進行了聚合,確定了中國部門預算編制中的核心行動主體,然后通過訪談法和問卷法收集核心行動主體關(guān)于部門預算影響因素的答案,再結(jié)合漸進預算和間斷預算理論的成果,進行理論和實踐的結(jié)合梳理,最后歸納出9個部門預算影響因素——"部門類別"、"部門基數(shù)"、"部門收入結(jié)構(gòu)"、"政府工作重心"、"政策支持"、"政府屆別更替"、"政府首腦變動"、"年度可支配財力"和"區(qū)域性重大事件"。該研究結(jié)論主要基于A市財政部門和支出部門兩大部門預算編制核心行動者的回答,籍此增加了中國預算影響因素研究的實證內(nèi)容。
[Abstract]:The department budget result is the intention embodiment of public governance, combing and excavating the influence factor to the department budget result, It is an important step to understand the layout of public governance and to investigate the utility of public governance. This study selects and combs the specific factors of A city in China: firstly, it aggregates the decision system of department budget establishment in China. This paper determines the core action subjects in the preparation of the department budget in China, and then collects the answers of the core action subjects on the factors affecting the sector budget through interviews and questionnaires, and then combines the results of the progressive budget and the intermittent budget theory. Combining theory with practice, Finally, nine sectoral budget influencing factors-"sector category", "sector base", "sectoral income structure", "focus of government work", "policy support", "change of government grade", "change of head of government", "annual disposable financial resources" and "district" are summarized. The findings of the study are based mainly on the responses of the core actors in budgeting in the two major sectors of City A, the Finance Department and the Expenditure Department. This increases the empirical content of the research on the influencing factors of Chinese budget.
【作者單位】： 中山大學;
【分類號】：F812.3
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本文編號：1494685