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本文从政府预算的本质出发,按照构建公共财政的理念,在“理性经济人”假设的基础上,运用委托代理理论以及博弈论等理论,采用规范分析方法,循着政府预算的形成过程,从不同侧面和角度对中国政府预算申请部门、预算审核部门、预算审批部门、预算监督部门、社会公众等利益相关主体在预算过程中的行为及其对政府预算过程和结果的影响进行分析,从而揭示当前中国政府预算管理中存在的主要问题。
Based on the idea of constructing public finance, based on the hypothesis of “rational economic man”, this paper uses the theory of principal-agent theory and game theory, and adopts the method of normative analysis to follow the formation of government budget From different aspects and perspectives, this paper analyzes the behavior of the stakeholders such as the budget application department, the budget review department, the budget examination and approval department, the budget supervision department and the public in the budget process from the different aspects and perspectives and analyzes the impact on the government budget process and the results. This will reveal the major problems in the budget management of the Chinese government.