公共预算理论现状与未来(马骏`叶娟丽)

56320035()WuhanUniversityJournal(SocialSciences)Vol.56.No.3May2003.336344:X1,2(1.,510275;2.,430072)[](19692),,,,,;(19682),,,,,[],,,,,,,[];;[]D035[]A[]167128828(2003)0320336209,,1926,(Seligman),[1](P.131)1940,(Key)2060,(Fenno)(Wildavsky),,,,60,2080,,(Rubin)(Leloup),,,2050,,,,,,1997,(Neuby),70,,70,:,,,,,(Bartle,2001),,,,,X:2002209225:(02JAZ810006)©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,,2060,,:,,,,[2](P.15),:(1),(2),,,2,(3),,[3](P.115),,,,1966,(Davis,Dempster&Wildavsky),8,,(Wildavsky&Dempster,1986/1997),,(Sharkansky,1965,1968)(Anton,1966)(Crecine,1967),,,(Gerwin,1969)(Cowartetal.,1975),(Hooleetal.,1976),[4](P.488-509)1994,,194221962,80,,,(Bailey&OConor,1975)(Leloup,1978),,[4](P.488-509),,,,,,,,(Moreland,1975)(Gist,1974),7333,::©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,(Gist),50%(Wanat,1974),[4\(P.488-509),(Clynch,1998)(Rubin,1988),,,,(Schick,1986),,,(Niskanen),,,,,,60,,,(Inman,1978),,,(Atkinson&Stiglitz),:,,,,,[5](P.322),,,,:(1),,,,,,(2),,,(Pommerehne&Schneider,1978),,R20.68,R20.149[5](P.3242326):,,,,,,,,,,,,,[6](P.30),,,;,833()56©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.1974,(Migue&Belanger),,(),,,30,,:;;,;,(Blais&Dion,1991),,,,,,,,,,,,,,5,[7](P.24),,,,,,,1940,,,,AB,,,,,(Rubin,1990)1930,,,,,,(White,1994),:,,,,,,,,(Bartle&Ma,2001)(Smith&Bertozzi,1998),,(Webber&Wildavsky,1986;Koven,9333,::©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.1992),,,,,,,,,,,,,,,,,,,30,,,,(Bartle&Ma,2001),,,,,,,:,,,,,30,,,,,(Schick,1988),,,,(Caiden)(Schick),,,,(Rubin,1990)(Caiden,1978),,,,,,,,,043()56©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,,,(Leloup,1988),,2070,,,,,(Leloup,1980)(Schick,1980),(1988),,,,,,,,(Schick,1988),,,,,,,,[8](P.63),:,,,,,,(1988),(1988):,,,,,,,,[9](P.2),,,,,,,,,,,,,,:(1),,,(2),,,,,,,,,,,(1998),(3),()1433,::©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,,,,40,,,?,,,,,,,,,,,,?,,,,,,,:?,,,,,,1940:,AB,,(Schick,1988),,,,50(1988),,,,,,,,,,:,,,,,,,,,,,,:243()56©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,,:?,,,,,,,,,(Wildavsky,1997),,,,:,,(Caiden,1998),,,,,,,,,[10](P.185):(1),;(2):(1)?(2)?(3)?(4)?,[][1]Neuby,L.OntheLackofaBudgetTheory[J].PublicAdministrationQuarterly,1997,(2):1312142.[2]Wildavsky,Arron.ThePoliticsoftheBudgetaryProcess[M].Boston:LittleBrown,1964.[3]White,Joseph.(Almost)NothingNewundertheSun:WhytheWorkofBudgetingRemainsIncremental[J].PublicBudgetingandFinance,1994,14:1132134.[4]Leloup,L.TheMythofIncrementalism[J].Polity,1978,10.[5]Atkinson,Anthony&Stiglitz,Joseph.LecturesonPublicEconomics[M].NewYork:McGraw2HillBookCompany,1980.[6]Niskanen,W.BureaucracyandRepresentativeGovernment[M].Chicago:Aldine,1971.[7]Rubin,Irene.PoliticsofPublicBudgeting(ThirdEdition)[M].Chatham:ChathamHouse,Inc.,1997.[8]Schick,Allen.AnInquiryintothePossibilityofaBudgetaryTheory[A].IreneRubin.NewDirectionsinBudgetHistory[C].NewYork:StateUniversityofNewYorkPress,1988.[9]Rubin,Irene.NewDirectionsinBudgetHistory[C].NewYork:StateUniversityofNewYorkPress,1988.[10]Rubin,Irene.BudgetTheoryandBudgetPractice:HowGoodtheFit?[J\PublicAdministrationReview,1997,(2):1792189.[11]Caiden,Naomi.ComparativeublicBudgetin[A].JayM.Shafritz.InternationalEncyclopediaofPublicPolicyandAdministration[C].Colorado:WestviewPress,1998.[12]Clynch,Edward.BudgetTheory[A].JayM.Shafritz.InternationalEncyclopediaofPublicPolicyandAdministration[C].Colorado:WestviewPress,1998.[13]Rubin,Irene.Budgeting:Theoryandconcept[A].RobertT.Golembiewski&JackRabin.PublicBudgetingandFinance[C].NewYork:MarcelDekker,Inc.,1997.3433,::©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.[14]Smith,RobertW.&Bertozzi,Mark.PrincipalsandAgents:AnExplanatoryModelforPublicBudgeting[J].JournalofPublicBudgeting,Accounting&FinancialManagement,1998,10(3):3252353.[15]Wildavsky,Arron.Budgeting:AComparativeTheoryofBudgetaryProcess[M].NewBrunswick:TransactionPublishers,1986/1997.[16]Bartle,JohnR.&JunMa.ApplyingTransactionCostTheorytoPublicBudgetingandFinance[A].JohnBartle.EvolvingTheoryofPublicBudgetin[C].Greenwich:JAIPressInc.,2001[17]Leloup,L.FromMicrobudgetingtoMacrobudgeting[A].IreneRubin.NewDirectionsinBudgetHistory[C].NewYork:StateUniversityofNewYorkPress,1988.()PublicBudgetingTheory:Today&TomorrowMAJun1,YEJuan2li2(1.CenterofPublicAdministrationResearch,ZhongshanUniversity,Guangzhou510275,Guangdong,China;2.WuhanUniversityJournal,Wuhan430072,Hubei,China)Biographies:MAJun(19692),male,Doctor,Associateprofessor,CenterofPublicAdministrationResearch,ZhongshanUniversity,majoringinpublicbudgeting;YEJuan2li(19682),female,Doctor,Associateprofessor,WuhanUniversityJournal,majoringintheoriesandmethodsofpoliticalscience.Abstract:Currently,inthefieldofpublicbudgeting,thereexistincrementalism,publicchoicemodels,policyprocessmodel,andbudgetreformtheories.However,allhavetheirweaknesses,andthefieldofpublicbudgetingstilllackssatisfiedtheoriesevenafterseveraldecadesoftheorybuildingefforts.Inthepost2incrementalismera,thereareneweffortstoapproachpublicbudgeting,incl