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预算改革是公共预算研究的重要领域。现有研究重视分析预算改革的政治、管理和经济逻辑,很少关注预算改革的制度逻辑。本文运用制度分析与发展框架(IAD)来分析预算改革内在的制度要素及结构。分析结果显示,预算改革的制度框架由预算改革的行动舞台、外生变量和行动绩效构成。其中,行动舞台是个体、群体及组织实现预算改革目的的行动场域。外生变量是具有共同属性的改革参与者在共享预算改革规则下,按照预算资金经济性质选择改革策略的制度变量。行动绩效则包含了预算改革的行为模式、行为结果及结果评估准则。
Budget reform is an important area of public budget research. The existing research emphasizes analyzing the politics, management and economic logic of budget reform, and seldom focuses on the institutional logic of budget reform. This article uses the Institutional Analysis and Development Framework (IAD) to analyze the institutional elements and structures inherent in budgetary reform. The analysis shows that the institutional framework of budget reform consists of the action stage, exogenous variables and action performance of budget reform. Among them, the action stage is an area of action for individuals, groups and organizations to achieve the purpose of budget reform. Exogenous variables are institutional variables that reform participants who have common attributes choose the reform strategy in accordance with the budgetary economic nature under the shared budget reform rules. Action performance includes the behavioral model of budget reform, behavioral results and evaluation criteria.