中美政府预算编制机制设计差异与启示

:2009-8-27:,,,,:211DifferenceandImplicationintheProcessofBudgetPreparationbetweenChinaandAmericaXIAOPeng(100081)[],,2010,,[][]F81013[]A[]1000-1549(2009)11-0014-06,,,,,,:,()11,,,(1),;;;;,(2)(OfficeofManagementandBudget,OMB),,,,,,OMB,,(3),,,,,(OMB);(),;4120091121,1974,1974,:(1),,,,(2),(3),,,(4)(CBO),,,,(5)(GAO),,()101930,,,33,,,2010:1118,:200836,OMB,2010;78,2008,,2010,OMB;20089,OMBOMB,,OMB,,,OMB,,20092201021,2009215,(CBO),6,2009415,,,,200946,,630,915,,,,2/3,31,,OMB,,,(),,,(OMB),5120091141,OMB,,,1201020083-6OMB,20087-9OMB200810-12OMB,OMB,OMB20091CBO200820092,2010200931520094152009515,20096-82008,OMBCBO201020091012010,,200910-20109,2010201010-12OMB201020111-2,,,20102011:AllenSchick,TheFederalBudget,Politics,Policy,Process1(thirdedition),BrookingsInstitutionPress12007,P541():,,,,,,,,115,(),,215,(),3()111231,,,24,,,11,,,,:,,,,,,,,,,,,,30,;6120091115,,212000,,,6,,,(2)22010200952009,,20102010200978,2010200991()20091110(),()20091210,()20091228()2010115()2010215()201033020101-201012201020111-52010::(2009),2008():1921,,1974,,2090,,,,,,,,,,,,,,1994,():188:18,12,3,,,,,,,18,,,24,3,6():,,(OMB);(CBO),,71200911;,,,,,,,,,,,,,():2010,2008,2009,2010,4,,,,,23,,(),,,,,,1994,,,:;2000,;;;,,,,,,,,,(),,,,(),,,,,,,,,,(),81200911,12,,41331,,,,,,,,,,,,,,,,,,(),,,,,,,,,,,,:[1]AllenSchick,20071TheFederalBudget,Politics,Policy,Process(thirdedition),BrookingsInstitutionPress,55-56.[2]RobertD1Lee,RonaldW1Johnson,20071PublicBudgetingSystems(seventhedition),JonesandBartlettPublishers.[3]1(2009)[M]1:,2008.[4]1[J]1,2002,(6).[5]1[J]1,2006,(2).[6]1[J]1,2007,(2).[7]1[J]1,2006,(2).[8]1[J]1,2001,(4).(:)(13):[1]11([2005]7).[2]1,2008.Abstract:Minorenterpriseplayveryimportantactorinregionaleconomicdevelopment1Thisarticleselectsfourregions,suchasNingbo,Nanjing,Hunan,Xi’an,whichrepresentdifferentdevelopmentineastern,cen2tralandwesternarea1Thearticleisbasedondetailedresearchonsecuritysystemofsmallandmedium2sizedenter2prise,whichanalyzesproblemsandsumsupexperience1Atlast,thearticlebringsforwardtheadviceonfinancialpolicyofsecuritysystemintheeastern,centralandwesternregion1Keywords:MinorenterprisefinancingguaranteeFinancialriskindemnifyComputerpropertyrightdeal2ingmarket(:)91200911