摘要
压力型预算调整是指受上级政府政策或指令的影响引发的下级政府的预算调整行为,它具有规模大、行政主导和竞争性的特点,可以补给地方财力,平衡地区间财力,加强中央对地方的控制。压力型行政体制、缺乏独立性的地方财政和各种监督困境催生压力型预算调整,中央政府政策导向和政策安排的变更最终触发压力型预算调整。压力型预算调整有其积极作用但也存在不容忽视的弊端,诸如加剧地方政府间恶性竞争、削弱人大监督功能和预算基本功能,致使政府间纵向分权更加混乱。
The budget adjustment of lower government, which caused by the policy of higher gnvermnent, is called pressurized - type budget adjustment. The current pressured - type administrative system,lack of independence of local finance and various dilemmas of supervisory are preconditions of pressured -type budget adjustments. Policies orientation changes of the central government finally lead to pressured - type budget adjustments. Pressured - type budget adjustments have the positive effects as well as disadvantages which can not he ignored, such as exacerbating vicious competition among local governments, weakening the supervision function of the People' s Congresses and the basic functions of the budget,leading to be more chaotic among governments vertical separation of powers.
出处
《学术界》
CSSCI
北大核心
2010年第5期27-35,256-259,共13页
Academics
基金
吉林大学2009种子基金项目(2009zz018)
吉林大学改革发展成果共享与责任政府建设创新团队项目(2009TD001)
关键词
压力型预算调整
行政主导
监督困境
中国
pressurized budget adjustment
executive - led
supervision dilemma
China