中国县级政府财政预算行为：一个案例研究 - 北京大学

EconomicsofEducationResearch(Beida)InstituteofEconomicsofEducation,PekingUniversity111200311100871:CountygovernmentbudgetinginChina:AcasestudyWANGRong(IEE,PekingUniversity,Beijing100871,China)Abstract:ThispaperprovidesadiscussionofbudgetingatthecountylevelofChinesegovernment.Basedonfindingsfromfieldstudiesinthreepoverty-strickencountiesinnorthwesternChina,itisarguedthattheexistinginstitutionalarrangementforbudgetformulationenablesthebudgetingprocesstoinvolvefewparticipants.Second,theseparationofdemandsofcitizensandspendingprioritiesofcountygovernmenthasresultedtosomeextentinthelackofsocialequityintheprovisionofpublicservices,andthemostseriousproblemisthattheneedsofthepoorestandthemostneedycitizensareoverlooked.Becauseofthisseparation,citizenshavetobeself-reliantinsolvingtheproblemsoutsidethepurviewofgovernmentbudgeting.Intheendthepaperarguesthattheeliminationofextra-budgetaryfundsintheRuralFiscalReformisnotthesolutiontotheproblem.Thespendingprioritiesofcountygovernmentshavetobechangedandthepoliticalconfigurationbehindsuchprioritieshastobechallenged.111200311EconomicsofEducationResearch(Beida)100871[1]20012002()“”[2]2111200311EconomicsofEducationResearch(Beida)GDP14[3]123“”“”3111200311EconomicsofEducationResearch(Beida)1[4]“”[5][6]PB[7]4111200311EconomicsofEducationResearch(Beida)“”“”[8]“”[9]BlecherShue[10]“”-[11]5111200311EconomicsofEducationResearch(Beida)[12]“”“”Wildavsky“”[13]123----6111200311EconomicsofEducationResearch(Beida)2ICG200012002319.34%10.55%10.55%47277816.07%18.26%18.92%24.27%20001235ICG20007111200311EconomicsofEducationResearch(Beida)33119941328----198691994‘’“”1995328111200311EconomicsofEducationResearch(Beida)I““10”“”“”“”X9111200311EconomicsofEducationResearch(Beida)12130GI20012002G15010010111200311EconomicsofEducationResearch(Beida)3“”“”160GGG“”IGI11111200311EconomicsofEducationResearch(Beida)2000G13133.3“”10%I12111200311EconomicsofEducationResearch(Beida)300180199996“”[14]----13111200311EconomicsofEducationResearch(Beida)1000C69%86%14111200311EconomicsofEducationResearch(Beida)3.4“”“”1.51/G“”1485550440555538517C2080199646015111200311EconomicsofEducationResearch(Beida)4“”16111200311EconomicsofEducationResearch(Beida)17111200311EconomicsofEducationResearch(Beida)[1]WorldBank,ChinaNationalDevelopmentandSub-NationalFinance:AReviewofProvincialExpenditures,ReportNo.22951-CHA,DocumentoftheWorldBank,2002:1[2]Blecher,M.andShue,V.,TetheredDeer:GovernmentandEconomyinaChineseCounty,Stanford:StanfordUniversityPress,1996:47[3]1[4]Auerbach,A.,1994,‘PublicSectorDynamics’,inJ.QuigleyandE.Smolensky(eds),ModernPublicFinance,Cambridge:HarvardUniversityPress[5]Schiavo-Campo,S.andTommasi,D.,1999,ManagingGovernmentExpenditure,AsianDevelopmentBank[6]Rubin,R.,1995,‘Budgeting:TheoryandConcepts’,inR.GolembiewskiandJ.Rabin(eds),PublicBudgetingandFinance,NewYork:MarcelDekker[7]Schneider,A.andGoldfrank,B.‘BudgetsandballotsinBrazil:participatorybudgetingfromthecitytothestate’,IDSWorkingPaper149,Brighton:InstituteofDevelopmentStudies,2002:1[8]6186[9]6188[10]233[11],2000,“”[12]42[13]Wildavsky,A.,ThePoliticsoftheBudgetaryProcess,Boston:LittleBrown,1974:15.[14]118