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1、Thedevelopmentofthepublicbudget公共预算的发展演变Thecentralityofthebudgettogovernanceiswhyitisimportanttounderstandtheevolutionofbudgetarythinkingbypublicofficials.Briefly,thedevelopmentofthebudgetcanbecategorizedintosevenperiods:⑴traditional.Orlineitembudgeting,withitscontro
2、lorientation;⑵performancebudgeting,withmanagementorientation;⑶planning-programming-budgeting,withitseconomicplanningorientation;⑷managementbyobjectives,withitsemphasisonbugetarydecentralization;⑸zero-basebudgeting,withitsstressonrankingprogrampriorities;⑹target-baseb
3、udgeting,withitscentralizingovertones;⑺budgetingforresults,whichincorporatesthevaluesofthenewpublicmanagementintothebudgetaryprocess.Thetimesperiodsassociatedwitheachofthesephasesisnotasneatasweindicate;somelevelsofgovernment,forexample,continuetodeveloponeconceptofb
4、udgetingwhileotherlevelsmoveontonewconcepts,orregresstooldones.※lineitembudgeting,1921-1939逐项预算Aline-itembudgetissimplytheallocationofresourcesaccordingtothecostofeachobjectofexpenditure.Asaresultoftheseverylimitedobjectives,theline-itembudgetemphasizedsuchfactorsass
5、killedaccountancy,theobjectsneededtorunanofficeorprogramandtheircosts,incrementalpolicymakingthroughoutgovernment,dispersedresponsibilityformanagementandplanning,andafiduciaryroleforthebudgetagency.Technicaldefinitionsofitemswerestressed(forexample,pencils,112,with1i
6、ncherasers,wood,No.2gradelead,6*1/4)，anddtheuseofsuchphrasesas“watchdogofthetresury”werecommon,indicatingthementalityofthiscontrol-orientedstageofbudgetarythought.Asweshallsee,theabsenceofabstractioninherentin,andthesimplicityof,theline-itembudgetdoesnotrenderitsuita
7、bleforlargerpurposes,anditisbestusedatthelowerlevelsoftheorganization.Occasionally,thisisnotfullyappreciatedbyexecutives,andwhenitisnot,useoftheline-itembudgetcanresult“inmicro-managementatthemacrolevel.”※performancebudgeting，1940-1964绩效预算(预算思想发生转向的若干历史因素)Althoughlon
8、evoiceswerehearthroughoutthe1920sand1930sadvocatingabudgetattunedtoidentifyingbroaderprogramsandgovernmentperformanceaswellasobject
