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我国地方政府开展以部门预算为主要形式的预算改革已经八年了,衡量预算改革是否收到成效的标准是:预算改革参与者的预算观念是否随之发生转变。笔者选取C区为研究对象,通过访谈、参与式观察等实地调研,借助现象学的分析视角,从预算改革参与者的谈话中提炼出他们的预算观念,从而更好地理解他们的预算决策行为。笔者发现,预算观念转变的滞后,是预算改革的瓶颈。最后,笔者做出一个预期收益-改革态度模型,提出建立利益补偿机制的建议。
It has been eight years for local governments in our country to carry out the budget reform with the departmental budget as the main form. The criterion for measuring the effectiveness of the budgetary reform is whether the budgetary reform participants’ budget concepts will subsequently change. The author chooses C area as the research object, through the field investigation through interviews and participatory observation, and using the perspective of phenomenology to extract their budget concepts from the conversations of budget reform participants to better understand their budget decision-making behavior . The author finds that the lag in the change of the budget concept is the bottleneck of budget reform. Finally, I make an expected return - the attitude of the reform attitude, put forward the proposal to establish the mechanism of interest compensation.