摘要
公共预算是通过分配有限资源来实现人类各种不同目的的公共行政活动,并逐渐成为公共行政的所关心的核心问题之一。为解决如何分配资源的问题,美国公共预算领域产生并发展了多种预算研究途径,戴维·H·罗森布鲁姆将它们归纳为管理途径、政治途径与法律途径。本文试图从该视角入手,以此对美国公共预算改革进行历史的回顾,探测公共预算改革的发展趋势,从而阐明在实践中运用各种预算理论解决不同预算问题的可行性和必要性。
It is the key problem of public budget how to distribute the financial resource among diverse interest. At the beginning of last century, there have been many kinds of reform of public budget in USA. How to understand these different approaches of the reform of public budget in USA？ According to the opinion of David H. Rosenbloom, students could follow three approaches that are management, politics and law.
出处
《中山大学研究生学刊（社会科学版）》
2005年第3期55-62,共8页
Journal of the Graduates Sun YAT-SEN University(Social Sciences)
