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題 名 | 美國預算制度演進之研究=The Evolution of Budget System in U.S.A |
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作 者 | 劉自強; | 書刊名 | 中國行政 |
卷 期 | 65 1999.02[民88.02] |
頁 次 | 頁1-12 |
分類號 | 565.52 |
關鍵詞 | 預算制度; 預算理論; 設計計畫預算; 零基預算; Budget systems; Budgetary theories; P.P.B.S.; Z.B.B.; |
語 文 | 中文(Chinese) |
中文摘要 | 近年來,西方國家預算制度之改革,隨著功能財政觀念之興起而愈見蓬勃,其中 尤以美國為代表。從1950年至1978年三十年不到的時間內,聯邦政府陸續採行績效預算、 設計計畫預算、零基預算等三種制度,從其發展史中可以發現美國在面對動態的環境與龐 雜的政事下,不斷地學習、創新,不斷實行新的制度,以迎合民意之取向。由文獻中可發 現各種預算制度之產生,都有其獨特的背景因素,尤其政府職能擴張後,為更合理分配與 運用有限之資源;及在兼顧國會壓力下,如何設計一套有效方法來控制預算,以解決國際 貿易與財政收支赤字問題,可作為我國的借鏡。 |
英文摘要 | Recently, the reformation of budget systems in occidental countries accompanies with the rise of functional finance concept, especially in U.S.A. Federal government has adopted the Performance-Base Budget, P.P.B.S., and Z.B.B. Systems among 1950 to 1978. According to the development of budget systems, we realize that government has to keep learning and renovating and practice the new system continually in the dynamic environment and complex government affairs to satisfy the people. Reviewing from literature, the generation of each budget system has its unique background factor. In order to allocate and use limited resource rationally under the expending of government functions and the pressure of Congress, that design an efficient method controlling the budget to solve the international trade and finance deficit problems in USA will be an important reference to our country. |
本系統中英文摘要資訊取自各篇刊載內容。