财政决策是由政治行政方式,通过若干法定程序,采取“举手投票”、少数服从多数的原则进行。从形式上看,中外双方是相似的。而在理论基础、具体的实现方式、公共部门设置以及制度安排上,中外财政决策有着较大区别,这也相应带来效率上差距。而效率主要表现在两个层次:一是政府资源配置效率,关键是公共预算决策要符合消费者的需求偏好;二是X—效率,即公共部门提供公共商品的生产效率,关键是以尽可能少的成本提供尽可能多的满足人们消费需求的公共商品。本文在借鉴国际经验的基础上,结合我国实际,对我国财政决策的完善提出了若干建议。 Financial decisions are made by means of political administration, through a number of statutory procedures, by “voting by hand” and by the principle of majority compliance. From a formal point of view, both China and the United States are similar. However, on the theoretical basis, concrete realization, public sector setting and institutional arrangements, there is a big difference between Chinese and foreign fiscal decisions, which in turn leads to a gap in efficiency. The efficiency is mainly manifested in two levels: First, the efficiency of government resource allocation, the key is public budget decisions to meet consumer demand preferences; the second is the X-efficiency, that is, the public sector to provide public goods production efficiency, the key is to Fewer costs to provide as much public goods as possible to meet people’s consumption needs. On the basis of referring to international experience and combining with the reality of our country, this article puts forward some suggestions on how to perfect our fiscal policy.