摘要
参与式预算作为一种预算模式在我国许多地方政府应用实践,各地在不同财政层面和社会参与层面对参与式预算的路径进行了有益的探索。但是参与式预算在研究领域和实践领域需要在应用和学科框架的基础上建立理论支撑系统。本文综合分析新公共管理理论、政策网络理论、委托代理理论,发现这些理论框架下组织形式、项目选择、资金使用、监督机制、评价机制、价值实现方面对参与式预算的具有不可或缺的指导作用,形成了参与式预算支撑系统的核心指标。每项核心指标包括具体的标志要素,共同构建参与式预算应用支撑系统。通过分析我国参与式预算实践模式,检验参与式预算支撑系统,发现其具有实际运用的合理性。
As a budget model,participatory budgeting has been applied in many local governments in China.All regions have made useful explorations on participatory budgeting at different levels of finance and social participation.However,a theoretical support system needs to be established for participatory budgeting based on the application and discipline framework in research and practice.In this paper,the new public management theory,the policy network theory,and the principal-agent theory are comprehensively analyzed.It is found that the organizational form,project selection,fund use,supervision mechanism,evaluation mechanism and value realization under these theories play an indispensable guiding role in participatory budgeting,forming the core indicators of participatory budgeting support system.Each core indicator includes specific marking elements to jointly build a participatory budget application support system.Through the analysis of China's participatory budget practice mode,the participatory budget support system is tested and found to be reasonable in practical application.
作者
吕尧太
伊梦迪
LV Yao-tai;YI Meng-di(Qingdao University, Qingdao 266071, China)
出处
《财经理论研究》
2020年第2期77-86,共10页
Journal of Finance and Economics Theory
关键词
新公共管理
政策网络
委托代理
参与式预算
new public management
policy network
entrusted agency
participatory budget
