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内容简介
21世纪已经到来，以加强外语为新世纪人才特征的新一轮教育改革方兴未艾，“双语教学”成为热门主题，成为推进素质教育的又一项重要内容。国家教育部在2002年提出加强大学本科教学的12项措施，其中要求高校在三年内开设5%～10%的双语课程，并引进原版教材和提高师资水平。为了推动“双语教学”的开展，经济科学出版社引进一系列英语版教材，适用于高等院校、高职高专财经及管理类专业。
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目录
Preface xv
THE NATURE OF PUBLIC BUDGETING
What Is Public Budgeting 2
What Are Budgets Expected to Do 3
Setting Goals and Priorities 3
Linking Goals to Actions 4
Managing the Economy 4
Promoting Accountability 4
Controlling the Use of Public Resources 5
Promoting Efficiency and Effectiveness 5
Social Planning and Reform 5
Keeping the Process Manageable 6
Theories of Public Budgeting 6
Incrementalism 6
Rational Decision Making 8
Political Influence 8
Economics Shapes Budgets 9
Procedures Shape Budgets 9
Budget Strategies 10
Cultivating Clientele Support 10
Gaining the Trust of Others 10
Documenting a Need 11
Looking for Sympathetic Decision Makers 11
Coping with Painful Actions 11
The Camel''''''''s Nose 11
Making the Program Appear Self-Supporting 12
Capitalizing on Temporary Circumstances I2
Deception and Confusion 12
Minimizing the Risk of Future Cuts 13
Coping with Complexity and Conflict 13
Incrementalism 14
Fair Shares 14
Separate Pools 14
Division of Labor 15
Avoiding Programmatic Decisions 16
Postponement 16
Assumptions behind Coping Mechanisms 16
Concluding Thoughts 17
2
GOVERNMENT REVENUES, SPENDING,
AND BORROWING: A BRIEF OVERVIEW 19
Growing Revenues and Expenditures 21
Accounting for Growth 22
Where the Money Comes from and Where It Goes 24
The National Level 24
The State Level 26
The Local Level 28
Intergovernmental Grants 28
The Growth of Government Debt 29
The Consequences of More Spending 31
Concluding Thoughts 32
THE BUDGET CYCLE: A BRIEF INTRODUCTION 35
Preparing a Budget Proposal 36
Enacting the Budget 38
Budget Execution 39
Review and Audit 39
Linkages across Budget Cycles 41
Within a Government 41
Across Different Governments 43
Concluding Thoughts 45
4
BUDGET PREPARATION 47
The Format of the Budget Proposal 49
Lump Sum Budgeting 49
Object-of-Expenditure Budgeting 50
Poformance Budgeting 51
Program Budgeting 52
Zero-Based Budgeting 53
Some Lessonsfrom Experimenting
with Different Budget Formats 54
Formulating the Proposal: Bottom-Up
versus Top-Down Processes 55
Bottom-Up Processes 56
Top-Down Processes 56
Choosing a Process 57
Administrative Agencies in the Formulation Process 58
The President and Budget Proposals 59
The Changing Presidential Role 59
The Bureau of the Budget 60
The Office of Management and Budget OMB 61
Congress and Budget Formulation 63
Formulating Budget Proposals at the State
and Local Levels 64
State Formulation 65
Local Formulation 65
Concluding Thoughts 66
5
TECHNIQUES OF BUDGETARY ANALYSIS 69
Forecasting: A Vital Task 70
Methods of Forecasting 72
Naive Projection 72
Simple Extrapolation 72
Time-Series Techniques 73
Multivariate Time-Series Analysis 73
Delphi Technique 75
Types of Policy Analysis 77
Needs Assessment 78
Specifying Goals and Values 79
Program Evaluation 80
Concluding Thoughts 84
6
BUDGET ADOPTION 87
Some Important Aspects of Budget Adoption 88
Budget Adoption in the National Government 89
Early Developments 89
The Middle Phase 91
The Recent Experience 91
Budget Adoption in the States 95
Major Developments 96
Complications in State Budgeting 96
Budget Adoption at the Local Level 98
Accounting for Adoption Decisions in Budgeting 100
Concluding Thoughts 101
BUDGET EXECUTION 103
Modifying the Budget after It Is Adopted 104
Increasing Funding 106
Cutting the Budget 108
Reallocating Funds 111
Implementing the Budget: Some Nuts and Bolts 112
Apportionment and Allotment 113
Preaudits 114
Prior Approvals 114
Monitoring and Updating 115
An Anticipated Control: The Postaudit 115
Government-Sponsored Enterprises and Budgetary
Implementation 116
Concluding Thoughts 116
8
FINANCIAL MANAGEMENT 119
Capital Budgeting 120
Techniques of Capital Budgeting 123
The Capital Improvement Plan 123
Financial Analysis 124
Reconciliation 125
Problematic Aspects of Capital Budgeting 126
Auditing and Accounting 127
Uses of Auditing and Accounting 127
Potential Problems 128
Some Changing Emphases 129
Debt Administration 130
The National Government 130
State and Local Government Debt 130
Cash Management 132
Some General Guidelines for Money Management 134
Concluding Thoughts 135
9
THE ECONOMY AND THE BUDGET 137
How the Economy Affects Government Budgets 138
Short-Term Economic Forces 138
Long-Term Economic Forces 142
Public Budgeting''''''''s Impact on the Economy 144
The Allocation Function 145
The Distribution Function 146
The Stabilization Function 146
Perspectives on the Role of Government in Shaping
the Economy 147
Laissez-Faire 147
Mercantilism 149
Keynesian Economics 150
Supply-Side Economics 151
Tools for Stabilizing the Economy 152
Monetary Policy 152
Fiscal Policy 153
Promoting Economic Growth 155
Public Relations 156
Credit Assistance 156
Tax Reductions 156
Infrastructure Improvements 156
Foreign Trade Missions I57
Concluding Thoughts 157
10
INTERGOVERNMENTAL ASPECTS
OF PUBLIC BUDGETING 159
Why Have Multiple Governments 160
Problems with Budgeting with Multiple Governments 162
Intergovernmental Grants 163
Types of Intergovernmental Grants 165
The Impact of Grants 168
Other Financial Relationships among Levels
of Government 171
Horizontal Dynamics in Fiscal Federalism 174
Mandates 175
Concluding Thoughts 176
11
THE
FRUSTRATION
OF
BUDGET
REFORM 179
The Budget Reform Cycle 181
The Iterm Veto 183
Balanced Budget Laws 185
Gramrn-Rudman-Hollings 186
The Appropriations Committees as a Budget Reform 186
Budget Reforms and Budget Reality: A Mismatch 187
Budget Reform as a Case of Institutional Nonlearning 189
The Wright Brothers Phenomenon 189
Reform as a Delaying Tactic 189
Reform as a Symbolic Remedy 190
Concluding Thoughts 190
References 193
Index 207
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