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1、外文翻译原文Top-DownBudgeting—AnInstrumenttoStrengthenBudgetManagementMaterialSource:2009InternationalMonetaryFundAuthor:GöstaLjungmanINTRODUCTIONBudgetingisessentiallyaprocessaimedatmaximizingbenefitsfrompublicspendinggivenavailableresources.Thebudgetprocessisnotalwaysabletomeetth
2、eseobjectives,however;budgetallocationsmaynotfullyreflectcurrentpriorities,andspendingmaynotnecessarilybecontainedatasustainablelevel.Theimportanceofinstitutionsinshapingbudgetoutcomeshasbeenextensivelyexploredoverthepastdecades.Thesestudiesshowthattheorganizationof,andthediv
3、isionoffiscalpowersin,preparingandapprovingthebudgetmatterforhowpublicfinancesdevelopovertime.Amongvariousinstitutionalreforms,strengtheningthetop-downcharacterofthebudgetprocesscanbeparticularlyeffectiveinpromotingsoundandsustainablepolicies.Inessence,thisconsistsofensuringt
4、hatthetotallevel,andoverallallocation,ofexpenditurearedeterminedbeforedetaileditemsinthebudgetarenegotiated.Inpractice,allbudgetprocesseshavetocontainbothtop-downandbottom-upelements.Introducingtop-downbudgetingis,therefore,anissueofshiftingthebalanceofthebudgetprocesswiththe
5、aimofensuringthatbudgetdecisionsatallstagesproperlyreflectaggregatefiscalpolicypriorities.Top-downbudgetingisnotatoolforlimitingthediscretionarypowersofdemocraticinstitutionstoproposeandapproveanysizeorallocationofthebudget.Neitherdoesiteliminatethedifficultandconflict-ridden
6、processofchoosingwhichprogramsnorshouldactivitiesreceiveadditionalfunding,whichshouldremainatpreviousyear’slevel,andwherecutsshouldbemade.However,atop-downprocesshighlightsthetrade-offsthathavetobemade,andbringsclarityastohowtheprocessofprioritizationwillberesolved.Thusfar,th
7、ediscussiononthemeritsoftop-downbudgetinghasprimarilyfocusedonadvancedcountries.Thisisunfortunate,asastructuredprocessforpreparingandapprovingthegovernment’sbudgetisessential,regardlessoftheincomelevelorpoliciesofacountry.Strengtheningthebudgetprocessshouldbehighontheagendain
8、low-incomecountries,emergingeconomiesandhighincomecountriesalike.TOP
