公共預(yù)算：英文版

Prefacexv
THENATUREOFPUBLICBUDGETING
WhatIsPublicBudgeting?2
WhatAreBudgetsExpectedtoDo?3
SettingGoalsandPriorities3
LinkingGoalstoActions4
ManagingtheEconomy4
PromotingAccountability4
ControllingtheUseofPublicResources5
PromotingEfficiencyandEffectiveness5
SocialPlanningandReform5
KeepingtheProcessManageable6
TheoriesofPublicBudgeting6
Incrementalism6
RationalDecisionMaking8
PoliticalInfluence8
EconomicsShapesBudgets9
ProceduresShapeBudgets9
BudgetStrategies10
CultivatingClienteleSupport10
GainingtheTrustofOthers10
DocumentingaNeed11
LookingforSympatheticDecisionMakers11
CopingwithPainfulActions11
The"Camel'sNose"11
MakingtheProgramAppearSelf-Supporting12
CapitalizingonTemporaryCircumstancesI2
DeceptionandConfusion12
MinimizingtheRiskofFutureCuts13
CopingwithComplexityandConflict13
Incrementalism14
FairShares14
SeparatePools14
DivisionofLabor15
AvoidingProgrammaticDecisions16
Postponement16
AssumptionsbehindCopingMechanisms16
ConcludingThoughts17
2GOVERNMENTREVENUES,SPENDING,
ANDBORROWING:ABRIEFOVERVIEW19
GrowingRevenuesandExpenditures21
AccountingforGrowth22
WheretheMoneyComesfromandWhereItGoes24
TheNationalLevel24
TheStateLevel26
TheLocalLevel28
IntergovernmentalGrants28
TheGrowthofGovernmentDebt29
TheConsequencesofMoreSpending31
ConcludingThoughts32
THEBUDGETCYCLE:ABRIEFINTRODUCTION35
PreparingaBudgetProposal36
EnactingtheBudget38
BudgetExecution39
ReviewandAudit39
LinkagesacrossBudgetCycles41
WithinaGovernment41
AcrossDifferentGovernments43
ConcludingThoughts45
4BUDGETPREPARATION47
TheFormatoftheBudgetProposal49
LumpSumBudgeting49
Object-of-ExpenditureBudgeting50
PoformanceBudgeting51
ProgramBudgeting52
Zero-BasedBudgeting53
SomeLessonsfromExperimenting
withDifferentBudgetFormats54
FormulatingtheProposal:Bottom-Up
versusTop-DownProcesses55
Bottom-UpProcesses56
Top-DownProcesses56
ChoosingaProcess57
AdministrativeAgenciesintheFormulationProcess58
ThePresidentandBudgetProposals59
TheChangingPresidentialRole59
TheBureauoftheBudget60
TheOfficeofManagementandBudget(OMB)61
CongressandBudgetFormulation63
FormulatingBudgetProposalsattheState
andLocalLevels64
StateFormulation65
LocalFormulation65
ConcludingThoughts66
5TECHNIQUESOFBUDGETARYANALYSIS69
Forecasting:AVitalTask70
MethodsofForecasting72
NaiveProjection72
SimpleExtrapolation72
Time-SeriesTechniques73
MultivariateTime-SeriesAnalysis73
DelphiTechnique75
TypesofPolicyAnalysis77
NeedsAssessment78
SpecifyingGoalsandValues79
ProgramEvaluation80
ConcludingThoughts84
6BUDGETADOPTION87
SomeImportantAspectsofBudgetAdoption88
BudgetAdoptionintheNationalGovernment89
EarlyDevelopments89
TheMiddlePhase91
TheRecentExperience91
BudgetAdoptionintheStates95
MajorDevelopments96
ComplicationsinStateBudgeting96
BudgetAdoptionattheLocalLevel98
AccountingforAdoptionDecisionsinBudgeting100
ConcludingThoughts101
BUDGETEXECUTION103
ModifyingtheBudgetafterItIsAdopted104
IncreasingFunding106
CuttingtheBudget108
ReallocatingFunds111
ImplementingtheBudget:SomeNutsandBolts112
ApportionmentandAllotment113
Preaudits114
PriorApprovals114
MonitoringandUpdating115
AnAnticipatedControl:ThePostaudit115
Government-SponsoredEnterprisesandBudgetary
Implementation116
ConcludingThoughts116
8FINANCIALMANAGEMENT119
CapitalBudgeting120
TechniquesofCapitalBudgeting123
TheCapitalImprovementPlan123
FinancialAnalysis124
Reconciliation125
ProblematicAspectsofCapitalBudgeting126
AuditingandAccounting127
UsesofAuditingandAccounting127
PotentialProblems128
SomeChangingEmphases129
DebtAdministration130
TheNationalGovernment130
StateandLocalGovernmentDebt130
CashManagement132
SomeGeneralGuidelinesforMoneyManagement134
ConcludingThoughts135
9THEECONOMYANDTHEBUDGET137
HowtheEconomyAffectsGovernmentBudgets138
Short-TermEconomicForces138
Long-TermEconomicForces142
PublicBudgeting'sImpactontheEconomy144
TheAllocationFunction145
TheDistributionFunction146
TheStabilizationFunction146
PerspectivesontheRoleofGovernmentinShaping
theEconomy147
Laissez-Faire147
Mercantilism149
KeynesianEconomics150
Supply-SideEconomics151
ToolsforStabilizingtheEconomy152
MonetaryPolicy152
FiscalPolicy153
PromotingEconomicGrowth155
PublicRelations156
CreditAssistance156
TaxReductions156
InfrastructureImprovements156
ForeignTradeMissionsI57
ConcludingThoughts157
10INTERGOVERNMENTALASPECTS
OFPUBLICBUDGETING159
WhyHaveMultipleGovernments?160
ProblemswithBudgetingwithMultipleGovernments162
IntergovernmentalGrants163
TypesofIntergovernmentalGrants165
TheImpactofGrants168
OtherFinancialRelationshipsamongLevels
ofGovernment171
HorizontalDynamicsinFiscalFederalism174
Mandates175
ConcludingThoughts176
11THEFRUSTRATIONOFBUDGET
REFORM179
TheBudgetReformCycle181
TheItermVeto183
BalancedBudgetLaws185
Gramrn-Rudman-Hollings186
TheAppropriationsCommitteesasaBudgetReform186
BudgetReformsandBudgetReality:AMismatch187
BudgetReformasaCaseofInstitutionalNonlearning189
TheWrightBrothersPhenomenon189
ReformasaDelayingTactic189
ReformasaSymbolic"Remedy"190
ConcludingThoughts190
References193
Index207