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題 名 | 緊縮預算下的新預算理論研究=Approaching a New Budgetary Theory Under Shrinking Budgets |
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作 者 | 徐仁輝; | 書刊名 | 理論與政策 |
卷 期 | 16:3=63 2002.10[民91.10] |
頁 次 | 頁37-51 |
專 輯 | 公共管理與政策 |
分類號 | 564.31 |
關鍵詞 | 預算理論; 預算決策; 新制度經濟學; Budget theory; Budgetary decision-making; New institutional economics; |
語 文 | 中文(Chinese) |
中文摘要 | 近二十餘年來各國所採行的預算緊縮政策,對於傳統遞增主義(incrementalism)產生極大的衝擊,學界需要更能闡釋新預算決策模式的新預算理論。本文依決策的本質分為實質理性(substantive rationality)與程序理性 (procedural rationality)兩種(Simon,1976),再依行為者目標係追求個人利益或公共利益劃分,試圖將預算決策型態分成四類:包括第一類型-福利經濟學或管理學所發展出的規範理論,第二類型-傳統政治學所推演出的遞增主義,第三類型-公共選擇學派的研究,如官僚預算行為模式,至於第四類型(即屬程序理性與行為者追求個人利益為目標者),本文主張以新制度經濟學的研究方法,對當前預算緊縮壓力下,受外在環境與制度影響更深的預算決策模式,提出有效的解釋。 |
英文摘要 | Countries of the OECD have been adopting policies of shrinking budget during the past two decades. The new budgetary decision-making models bring a great shock to the traditional budget theory of incrementalism. Thus, the public administration academies are looking for a new theory. This article divides budgetary decision-making into four categories based on substantive rationality vs. procedural rationality, and self-interest vs. public interest. The first model is normative theory developed by Welfare Economics or Management Science. The second model is Incrementalism developed by traditional political science. The third model is developed by Public Choice School, such as, bureaucratic budgetary behavior model. The fourth model the author suggests is the use of the New Institutional Economics to explain the new budgetary decision model under condition of shrinking budgets. |
本系統中英文摘要資訊取自各篇刊載內容。