| 摘要: |
| 为规范政府收支行为、提高财政资金配置和使用的效率，我国新预算法明确提出强化预算约束的理念，这将成为今后地方政府预算改革的方向。美国德克萨斯州以预算规则及其制度安排来有效地约束政府行为，尤其是在预算编制环节体现出的预算规则的法定性、预算编制程序的规范性、支出部门的责任性、预算机构的相对独立性，对于我国地方政府构建具有规则约束力的预算编制制度具有重要的参考价值。 |
| 关键词: 预算规则 规则约束 预算支出 地方政府 预算编制 |
| DOI： |
| 分类号: |
| 基金项目: |
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| Research on Local Government Budget Preparation Based on Rule Constraint —From USA Experience and Enlightenment |
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LIN Jing， ZHENG Xiao ling
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| Abstract: |
| In order to regulate the behavior of government revenue and expenditure, and to improve the efficiency of fiscal fund allocation and use, China’s new budget law clearly puts forward to strengthen the budget constraint, which will become the future reform direction of local government budget. Texas takes budget rules and institutional arrangements to restrain government behavior, especially in the aspect of budget preparation, such as legality of the budget rules, standardization of budgetary procedure, responsibility of spending departments and relative independence of budget offices, which are of important reference to the construction of China’s local government budget preparation based on rule constraint. |
| Key words: budget rules rule constraint budget expenditure local government budget preparation |
