圣智学习

本教材是美国政府实施预算财政以来，关于政府预算的理论和实践的经典文章的汇集。书中重点讨论了四大问题：预算理论发展的历史，也即预算改革的思想脉络；预算与政府内部的关系；作为民主的手段预算是如何发挥作用的；预算的体系及其管理。每个问题都有详实的背景介绍。

本书篇幅宏大，总共43篇文章，堪称经典与现代的完美结合，它向学生介绍了公共预算理论的历史和现代的基础。其中有14篇是本版新增篇目，它们代表了公共预算的发展趋势。在本书的附录部分特别增补了斯坦利•柯林德的《作为第二种语言的联邦预算》和美国国会预算办公室的《公共预算的长期展望》，它们是理解公共预算的不可估量的基础读本。

艾伯特·海德：美国华盛顿州布鲁金斯公共政策教育中心高级顾问。曾在美国匹兹堡大学、旧金山州立大学、休斯顿大学、印第安纳大学等学校执教。他还曾供职于美国国务院，是纽约州立法委员会经费审查的高级助理。他与人合著了《政府的人事管理》第5版和《公共行政经典》。

Preface
Part Ⅰ　The Development of Budgeting and Budget Theory：The Threads of Budget Reform
　1 Evolution of the Budget Idea in the United States
　2 The Movement for Budgetary Reform in the States
　3 The lack of a Budgetary Theory
　4 Toward a Theory of Budgeting
　5 Political Implications of Budgetary Reform
　6 The Road to PPB：The Stages of Budget Reform
　7 The Continuing Need for Budget Reform
　8 Budget Theory and Budget Practice：How Good the Fit?
　9 Processes，Policies，and Power：Budget Reform
　10 Strategic Budgeting
　11 Political Implications of Budget Reform：A Retrospective
　12 The Evolution of Federal Budgeting：From Surplus to Deficit to Surplus
Part Ⅱ　Budgeting and Intragovernmental Relations：An Instrument for Correlating legislative and Executive Action
　13 The Power of the Purse：Congressional Participation
　14 The First Decade of the Congressional Budget Act：legislative Imitation and Adaptation in Budgeting
　15 Deficit Politics and Constitutional Government：The Impact of Gramm-Rudman-Hollings
　16 Courts and Public Purse Strings：Have Portraits of Budgeting Missed Something?
　17 The Executive Budget：An Idea Whose Time Has Passed
　18 Mission，Driven，Results，Oriented Budgeting：Fiscai Administration and the New Public Management
　19 Biennial Budgeting in the Federal Government
　20 The Federal line—Item Veto：What Is It and What Will It Do?
　21 State Item-Veto legal Issues in the l990s
Part Ⅲ　Budgeting，Economics，and Popular Control：An Instrument of Democracy
　22 Why the Government Budget Is Too Small in a Democracy
　23 Why Does Government Grow?
　24 A Reflection on Bureaucracy and Representative Government
　25 Participatory Democracy and Budgeting：The Effects of Proposition l3
　26 Common Issues for Voucher Programs
　27 The Growing Fiscal and Economic Importance of State and l0cal Governments
　28 lessons for the Future
　29 The Fiscal Agenda of the States to the Year 2000
　30 A Theoretical Analysis of the Case for a Balanced Budget Amendment
　31 The Federal Budget and the Nation\'s Economic Health
　32 Debunking the Conventional Wisdom in Economic Policy
　33 How Big Is the Prospective Budget Surplus?
Part Ⅳ　Budgeting Systems and Management：An Instrument for Securing Administrative Efficiency and Economy
　34 Performance Budgeting in Government
　35 What Program Budgeting Is and Is Not
　36 Planning and Budgeting：Who\'s on First?
　37 Introduction to Zero-Base Budgeting
　38 Organizational Decline and Cutback Management
　39 Govemmental Financial Management at The Crossroads：The Choice IS Between Reactive and Proactive Financial Management
　40 Using Performance Measures for Federal Budgeting：Proposals and Prospects
　41 Implementing PBB：Conflicting Views of Success
　42 Activity-Based Costing in Government：Possibilities and Pitfalls
　43 Budget Issues：Effective Oversight and Budget Discipline Are Essential-Even in a Time of Surplus
Appendix A The Federal Budget as a Second language Stanley Collender
Appendix B The long-Term Budget Outlook Report 0f the U．S．Congressional Budget Office