摘要
公共预算具有经济和政治双重属性,它不仅是政府重要的经济政策工具,而且还承载着纳税公民优先性需求表达的民主功能。同时现代税收国家的兴起不但带来了国家收入结构的重大改变,在一定程度上也催生了纳税人预算收支民主化的政治意识。因此,加强以公共预算为切入口的民主改革存在着理论和实践上的双重诉求。
纵使预算民主改革需要千头万绪的制度建设予以落实,而提纲挈领的是代议机关预算审查监督制度以及依此为中心的制度构建。鉴于相关研究过多偏向于对国外发达国家实践的静态分析或纯经验性的描述介绍等现状,本研究认为理清预算民主的丰富内涵以及探求动态变迁意义上发达国家如何促使预算民主取得较好绩效的制度化路径尤为关键。基于对这些问题的思考,本文尝试着引用历史制度主义及其变迁理论对预算民主概念进行了操作化的构建,并选取了被现代社会视为预算民主典范的美国实践进行单案例分析。
本研究的基本结论和贡献如下:
首先,对“预算民主”这一新兴概念进行了归纳和梳理。针对现有研究缺乏整合性分析和清晰内涵界定等问题,本文主要从纵向制度演进和横向制度构建双重纬度出发,指出预算民主是一种关联性的宪政制度安排,具体可以表述为:在公共预算责任基础上以代议机构预算审查监督为一个中心,以税收和支出为两个主要关注范围,以行政内部控制-代议机构外部控制-公众为三重制度关联场域,以宪政理念、权力利益结构安排、程序规则及资源能力为四个纬度的复合型制度。
其次,在分析了预算民主所具有的制度化关联后,通过对美国预算民主进行横向结构和纵向制度变迁及历史节点的构建,从制度变迁的环境(动因)、结构模式、内容(理念-利益权力-程序-资源能力)及绩效节点四个方面分别对美国三个关键历史变迁阶段进行深入探讨。本研究发现在不同的制度环境中因变量序列结构的差异也会呈现不同的变迁模式和绩效:虽然外部环境的变化或内部机制的失灵容易造成关键节点的产生,但公意的影响扮演着不可忽视的作用,可以看作是产生制度变迁节点的重要推动力量;在具体的变迁模式上,新观念的输入和制度学习引起的变迁与中间辐射和诱致性变迁相比,更具有制度创新性;就变迁的内容来说,立宪性的制度安排和效力分布显得比较重要,高层次的宪政观念、权力关系的变迁对操作层面的预算程序、预算能力策略的发挥有很大的推动或制约作用。
最后,历史制度变迁理论及其对环境变量的关注提醒我们我国预算环境已经发生了很大变化,税收收入占国家总收入95%和纳税人日渐觉醒的权力意识以及国际公开透明民主预算的改革大潮流都表明进行预算民主变革的环境已经形成,遵循历史制度变迁规律和美国经验折射出的制度逻辑对于推动中国人大预算民主制度变迁具有很重要的实践价值:就变迁模式而言,最主要的任务就是回应内外需求,通过对地方层面预算民主实践创新的扩展和国际层面有效制度学习等模式提升我国的预算民主水平;从具体的预算民主制度变革视角分析,美国经验中的绩效型民主理念、立宪型权力制度安排、多元权力否决点的制度化设置(尤其是代议机关预算修正权和听证公开机制)以及预算利益表达——利益诉讼制度具有一定的普适性,可以在对我国政治中党委-人大-政府预算职责和流程重塑基础上进行针对性的制度借鉴;就变革的优先性顺序来说,由于公共利益的表达和维护需要借助新型宪政理念和结构化通道及机制才能实现,培育现代预算理念和实现关联性预算宪权结构变革是当务之急,在此基础上,操作层面的预算程序和资源能力的改变将有助于预算民主绩效的进一步实现。同时任何变革都应放置到综合性的制度矩阵下进行开展。
Public budgeting has dual attributes—economic and political attributes. It is not only the most important economic policy tool possessed by government, but also bears important democratic function to express taxpayers’public priority needs. With the rise of the modern tax state, there have been great changes in the national revenues structure as well as in the enhancement of taxpayers’political awareness in democratic budget making. Therefore, it is very important to regard democratic budget making as the main entrance of democratic reforms, to some extent, which exist double urgent aspirations of theory and practice.
Although democratic budget-making reform depends on the implementation of related institutions, paying more attention to the representative organs and their budget examination as well as supervision responsibilities is the main route of system construction. In view of the deficiency of more static and descriptive research on developed countries experiences, this study maintains it is crucial to explore the rich contents of democratic budget making and dynamic evolutions of developed countries experiences as well as the key paths to ensure better responsibility performance. Based on the consideration of these issues, this paper tries to apply the historic institutionalism and change theory to the research on democratic budget making: constructing operational framework of democratic budget making concept and selecting American as a single case analysis are the first task.
The basic conclusions and main contributions of this paper are followed:
Firstly, this paper carried out induction and pectination for the new“democratic budget making”concept. Considering the lacking of systematic analysis and clear definition of this concept, this paper regard it as one kind of associated constitutional institution arrangement after making institutional analyze from both longitude history involvement and horizontal latitudes, which can be expressed and operated concretely: one center( budgetary inspection and supervision power of representative organs), two domain( tax and expenditure), three main institutional domains( administrative control, representatives’outside control and public) and four latitudes (ideas—power—procedure—resource capability).
Secondly, after the institutional conjuncture analysis implied by democratic budget making concept, this paper began to focus on structural variables selection and historical stage with institution nodes of the U.S. democratic budget making. Then this paper came to explore three-crucial evolution of American democratic budget making by combining institution change framework, structural variables and historic periods together and constructing environment—modes—contents(ideas, power and interest relationship—procedure—resource capability) framework as well as performance change points. This study found different arrangements of crucial factors and different environments as well as structural variables may bring different change models and performance: although the changes in the external environment or internal mechanisms are likely to create key institutional nodes, we should not ignore the strong influence exerted by public and public interests during institution Evolutions. For the evolution modes, new ideas input and institution learning play more innovative role than that of local experience radiation and induced changes; When it comes to contents change, constitutional system arrangements and effectiveness are more important, that is to say, high-level constitutional idea and power relations produce strong constraints on the role of operational level variables, for example, the role of budgetary procedures and capabilities as well as strategies.
Finally, with the increase of tax revenue (accounting for about 95 percent of total national income) and the awakening of taxpayers’consciousness, currently China’s new budgetary environments have been formed gradually. China’s democratic budgeting reform will benefit a lot through abiding by historic- institutional logic and assimilating Americans’experience. When it comes to change models, the spread of local budgeting innovation and international institution learning can enhance China's democratic budget level; From the perspective of American specific budget changes in the democratic system, the U.S experience demonstrates performance-oriented ideas, the constitutional arrangements of the power system, multiple veto points institutionalized settings (especially the budget amending power of representative organs and the hearing-public mechanism), and budget interest expression and litigation system has a universal application. Based on China’s political reality, we can carry out relevant institution learning after the responsibilities among political party committees - the National People's Congress - the government budget responsibilities had been allocated appropriately. At the same time, as for the changing priority of different variables, it is very crucial to cultivate new style budget ideas and related institutional power structures because the expression and protection of public interests require the cooperation of new ideas and structured mechanism,. Based on previous change, the change of operational procedure and resource capability will also promote democratic budgeting performance, while any changes must be integrated into the whole institutional matrix.
引文
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2张馨.析“纳税人”权利[J].中国经济问题,2003(1)
3 [美]詹姆斯·布坎南著,陈光金译.同意的计算——立宪民主的逻辑基础[M].中国社会科学出版社,2000版,P3
4杰佛瑞·布伦南,詹姆斯·M·布坎南著,冯克利等译.宪政经济学之规则的理由[M].北京:中国社会科学出版社,2004
1 [美]爱伦鲁宾.公共预算中的政治:收入与支出,借贷与平衡[M].中国人民大学出版社,2001,P88
1 Aaron Wildavsky. Budgeting and Governing [M]. Transaction Publishers.2001.P35
2 Aaron Wildavsky. Budgeting (Boston: Little, Brown and Co), 1975.P.xiii.
1 Carlos Santiso. Legislatures and Budget Oversight in Latin American: Strengthening Public Finance Accountability in Emerging Economies [J]. OECD Journal on Budgeting. Volume 4, No.2. 2004
2何俊志.结构、历史与行为——历史制度主义对政治科学的重构[M].复旦大学出版社.2004. P272-273
3 Caiden, Naomi. A New Perspective on Budgetary Reform [J]. Australia Journal of Public Administration. Vol.48, No.1. 1989. P51-58
4 Caiden, Naomi. Patterns of Budgeting [J]. Public Administration Review. Vol, 38. 1978, P539-543
1 Hall, Peter A & Taylor, Rosemary C.R. Political Science and the Three New Institutionalism [J].Political Studies, Vol.44: 1996. 936-957.
1 Allen Schick. Can national legislatures regain an effective voice in budget policy? [J].OECD Journal on Budgeting. 2002.
2 Musgrave, Richard A. Theories of Fiscal Crises: An Essay in Fiscal Sociology. In Henry J. Aaron & Michael J. Boskin. Eds. The Economic of Taxation. Washington, D.C.: The Brookings Institution. 1980. P363
1蒋劲松.美国国会史[M].海南出版社,1992,P12-13
1蒋劲松.美国国会史[M].海南出版社,1992,P14
2蒋劲松.美国国会史[M].海南出版社,1992,P20
3 Leonard Woods Labaree. Royal Government in American: A Study of the British Colonial System Before 1783[M] Yale University Press. 1930. P309-310
1蒋劲松.美国国会史[M].海南出版社,1992,P33
2 John A. Garraty and Robert A. McCaughey. The American Nation: A History of the United States[M]. New York: Harper & Row, Publishers. 1987.P134
3 Ben Baack. Forging a nation state: the continental congress and the financing of the War of American Independence [J]. Economic History Review, LTV. 2001(4):639-656
1蒋劲松.美国国会史[M].海南出版社. 1992,P34
1 Pelatiah Webster. Political Essays on the Nature and Operation of Money, Public Finances, and Other Subjects [M]. Philadelphia: Joseph Crukshank. 1791.P145
2 [美]麦迪逊著,尹宣译.美国制宪会议记录辩论(下)[M].辽宁教育出版社,2003,P863
3 [美]汉密尔顿,杰伊,麦迪逊.联邦党人文集[M].商务印书馆,1985,P263
4 Aaron Wildavsky & Naomi Caiden. The new politics of the budgetary process [M]. Addison-Wesley Educational Publishers Inc. 2001.P25
1 [美]汉密尔顿,杰伊,麦迪逊.联邦党人文集[M].商务印书馆,1985,P47
2 [美]查尔斯.A比尔德著,何希齐译.美国宪法的经济观[M].商务印书馆,1949年版,P139
1 [美]汉密尔顿·杰伊·麦迪逊著,程逢如等译.联邦党人文集[M].商务出版社1982. P149
2 Sven Steinmo. Taxation and Democracy: Swedish, British and American Approaches to Financing the Modern State [M]. Yale University Press. 1993. P69
3关于钱财提议权的争论是制宪会议的一个焦点,有关制宪会议的记录以大量的篇幅对制宪者关于这一问题的争论进行了描述,具体可参见[美]麦迪逊著,尹宣译.美国制宪会议记录辩论[M].辽宁教育出版社,2003,P267,P285,P329,P338,P466,P666-689
1 [美]麦迪逊著,尹宣译.美国制宪会议记录辩论(上)[M].辽宁教育出版社,2003,P268-282
2 [美]汉密尔顿,杰伊,麦迪逊.联邦党人文集[M].商务印书馆,1985,P297-29
1 White, Leonard. The Federalists, 1787-1801[M].Macmillan, New York. 1948. P330
2 White, Leonard. The Jeffersonian [M].Free Press. New York. 1951. P109
1 White, Leonard. The Republicans [M].Macmillan. New York. 1967. P57
2 White, Leonard. The Federalists, 1787-1801[M].Macmillan, New York. 1948. P34
1蒋劲松.美国国会史[M].海南出版社,1992,P137
2 Richard F. Fenno. The Power of the purse: Appropriations Politics in Congress [M].Boston: Little, Brown. 1966.P43
3蒋劲松.美国国会史[M].海南出版社,1992,P138
1蒋劲松.美国国会史[M].海南出版社,1992,P138
3 E.James Ferguson. The Power of the Purse: A History of American Public Finance 1776 -1790 [M] .Chapel Hill: North Carolina Press. 1961. P298
1 E.James Ferguson. The Power of the Purse: A History of American Public Finance 1776-1790[M].Chapel Hill: North Carolina Press. 1961.P34
2转引自[美]威尔逊.国会政体:美国政治研究[M].商务印书馆,1986,P103
1 Shuman, Howard E. Politics and the Budget: The Struggle between the President and the Congress [M]. New Jersey: Prentice Hall, Englewood Cliffs. 1992. P29
2 Allen Schick. The Federal Budget: Politics, Policy, Process [M].Brooking Institution Press. 2000. P14
3 Edwin R.A.Seligman. The Income Tax [M]. New York: Macmillan. 1921.P497
4 Arron Wildavsky& Naomi Caiden. The New Politics of the Budgetary Process [M]. Addison-Wesley Educational Publishers Inc. 2001.P33
1 Historical Statistics of the United States, Colonial Times to 1970. Part 2. U.S. Department of Commerce, Bureau of the Census,PP1104-1149
2 Edward A. Fitzpatrick. Budget making In a Democracy: A New View of the Budget [M].New York: The Macmillan Company. 1918. P137
1 Charles Wallace Collins. The National Budget System [M]. New York: Macmillan. 1917.P3
2 Edward A. Fitzpatrick. Budget Making In A Democracy: A New View of the Budget[M].New York: The Macmillan Company. 1918.P209
1 Edward A. Fitzpatrick. Budget Making In A Democracy: A New View of the Budget [M].New York: The Macmillan Company. 1918.P209
2转引自章伟.预算、权力与民主:美国预算史中的权力结构变迁[D].复旦大学博士论文,2005,P108
3“中间扩散型变迁模式”是我国学者杨瑞龙在分析地方与中央的博弈关系时针对地方政府大胆的创新行为得到中央权力中心的确认成为正式规则的情形,在此笔者借用来描述纽约市政预算改革的经验被其他地方政府所效仿和为联邦政府相关改革提供了基本思路的情形。可参见杨瑞龙.我国制度变迁方式的三阶段论[J].经济研究,1998(1)
1转引自章伟.预算、权力与民主:美国预算史中的权力结构变迁[D].复旦大学博士论文,2005,P78
2 Edward Dana Durand. The Finances of New York City [M]. New York: Macmillan. 1898. P372-375
1 New York Bureau of Municipal Research. Six Years of Municipal Research for New York City. New York, 1911. P4.
2 Frederick A. Cleveland. Report on the System of Accounts and Statistics of the City of New York, Submitted June, 1907. In Final Report of the New York City Advisory Commission on Taxation and Finance, Chaired by Edgar Levy. New York: Martin B. Brown, 1908. P101-108
1 Edward A. Fitzpatrick. Training Accountants for Public Service [J].Journal of Accountancy 23. 1917. P36
2 Frederick A. Cleveland. Evolution of the Budget Idea in the United Stated [J].The Annals of the American Academy of Political and Social Science. 1915. P15-35
3 Jonathan Kahn. Budgeting Democracy: State Building and Citizenship in American: 1890-1928[M]. Comell University Press. 1997.P31-32
4 Frederick A. Cleveland. Evolution of the Budget Idea in the United Stated [J].The Annals of the American Academy of Political and Social Science. 1915. P15-35
1 Bureau of Municipal Research. Making a Municipal Budget [M].New York: Bureau of Municipal Research. 1907. P9
2 Jonathan Kahn. Budgeting Democracy: State Building and Citizenship in American: 1890-1928[M]. Comell University Press. 1997.P93
3王绍光.美国进步时代的启示[M].中国财政经济出版社,2002,P4
1 JH Braddock. Efficiency Value of the Budget Exhibit [J]. Annals of the American Academy of Political and Social Science. 1912.P153
2王绍光.美国进步时代的启示[M].中国财政经济出版社,2002,P5
3 [美]科斯等.财产权利与制度变迁[C] .上海三联书店,上海人民出版社, 1994,P384
1 Frederick A. Cleveland. Evolution of the Budget Idea in the United States [J]. The Annals of the American Academy of Political and Social Science. 1915.P15-35.
2参见Report on the preliminary inquiry under authority of the civil act of June 25,1910. Prior to the organization of the President’s Commission on Economy and Efficiency, Circular No.29 of the commission
1 Cleveland & Buck, A.E. The budget and responsible government [M].New York: Macmillan. 1920. PPxvi
2 Cozzetto, D.A & Kweit, M.G. Public Budgeting: Politics, Institutions and Processes [M].White Plains. MY: Longman Publisher. 1995.P20-21
3 Stewart, Charles. Budget Reform Politics: The Design of the Appropriations Process in the House of Representatives, 1865-1921. New York: Cambridge University Press. 1989.P36
1 Oscar Kraines. Congress and the Challenge of Big Government [M]. New York: Bookman. 1958.P24-26
2 H.Rept.1919. No.362,66th Congress, 1st Session.P1
3可参见Howard E Shuman. Politics and the Budget: The Struggle between the President and the Congress [M]. Second Edition. Prentice Hall. P. 1988.
1 A.E.Buck. The Development of the Budget Idea in the United States [J].Annals of the American Academy of Political and Social Science. Vol 113. 1924. P31-39
2 Jonathan Kahn. Budgeting Democracy: State Building and Citizenship in American: 1890-1928[M]. Comell University Press. 1997.P183-184
1 A.E.Buck. The Development of the Budget Idea in the United States [J].Annals of the American Academy of Political and Social Science. Vol 113. 1924. P31-39
1 Budget and Accounting Act of 1921. June 10,1921, chap 18, 42 stat.20
2 Louis Fisher. Constitutional Conflicts between Congress and the President [M]. Princeton , NJ :Princeton University Press. 1985.P7-9
1 Roger H. Wells. The Item Veto and State Budget Reform [J]. The American Political Science Review. Vol.18, No.4. 1924.P782-791
2 Frederick C.Mosher. A Tale of Two Agencies: A Comparative Analysis of the General Accounting Office and the Office of Management and Budget [M].Louisiana State University Press. 1983.P 153
3相关内容可参见蒋劲松.美国国会史[M].海南出版社,1992,P448-490
1有关1921-1974年之间美国联邦政府预算程序的论述可参见蒋劲松.美国国会史[M].海南出版社,1992年版,P447-455;Aaron Wildavasky. The Politics of the Budgetary Process [M]. 1964. P196-197
1 Joseph P. Harris. Needed Reforms in the Federal Budget System [J]. Public Administration Review, Vol.12, No.4(Autumn). 1952. P242-250
2蒋劲松.美国国会史[M].海南出版社,1992年版,P44
3 Roger H. Davidson and Walter J. Oleszek. Congress against Itself [M].Bollmington: Indiana University Press. 1977. P37
1 Robert Ash Wallace. Congressional Control of the Budget [J]. Midwest Journal of Political Science. Vol.3, No.2. 1959.p151-167
2 Public Law 67-13. The Budget and Accounting Act of 1921.Section 209. 1921.
1可参见All Schick. The Budget Bureau That Was: Thoughts on the Rise, Decline, and Future of a Presidential Agency [J].Law and Contemporary Problems. Vol.35, No.3. 1970.P519-539
2 President’s Committee on Administrative Management. Report with Special Studies 16. 1937.
3 Mosher. Frederick. Basic Documents of American Public Administration: 1765-1950[M]. Holmes and Meier. New York. 1976. P143-146
1 L Fisher. Presidential Spending Power [M]. Princeton University Press Princeton, NJ. 1975.P37-39
2 All Schick. The Budget Bureau That Was: Thoughts on the Rise, Decline, and Future of a Presidential Agency [J].Law and Contemporary Problems. Vol.35, No.3. 1970.P519-539
3 The United States Government Manual 1989/90. Office of Federal Register National Archives and Records Administration. P90-92
1 Dennis S. Ippolito. The Budget and National Politics [M].W.H. Freeman and Company. 1978.P51-54
1 Kiewiet.D.Roderick & Mathew D.McCubbins. The Spending Power [M]. Chicago: University of Chicago Press. 1990. P111-115
2 Sundquist, James. The Decline and Resurgence of Congress [M].Washington, D.C: Brookings Institution. 1981. P12
1 Joseph P. Harris. Needed Reforms in the Federal Budget System[J].Public Administration Review.Vol.12, No.4. 1952. P242-250
2 Robert J. Spitzer. President and Congress: Executive Hegemony at the Crossroads of American Government [M]. PA: Temple University Press, 1992. P51
1索尔斯坦·凡勃伦.有闲阶级论:关于制度的经济研究[M].北京:商务印书馆. 1964. P149-150
1 Speech to fiftieth anniversary of Time, Inc, Inserted in Congressional Record, February 5, 1973.P3239
2 Address to the Senate Democratic Conference, Inserted in Congressional Record, January 4, 1973. p324
1 Kingdon, John. Agendas, Alternatives and Public Policies [M]. Boston: Little Brown. 1984.P153
2 Allen Schick. The Battle of the Budget [J]. Proceedings of the Academy of Political Science. Vol.32. 1975. P51-70
3 1965年当国会通过了被推迟了很久的措施(公民权利、教育补助、医疗、就业和反贫困、环境保护等)时获得了较高的民意支持率.可参见James L. Sundquist. Politics and Policy: The Eisenhower, Kennedy and Johnson Years. Brookings Institution. 1968.P1-2.
1 [美] R.科斯A.阿尔钦D.诺斯等著.财产权力与制度变迁—产权学派与新制度主义学派译文集[C]上海三联出版.2003. P374
1李道揆.美国政府和美国政治[M],商务印书馆,1999.P353
2 Guide to Congress. 3rd.Edition. Congressional Quarterly Inc.1982. P60
3 North. Institutions, Institutional Change and Economic Performance [M]. Cambridge University Press. 1990. P22
1 North & C Mantzavinos. Learning, Institutions and economic performance [J].Perspective on Politics. 2004. (2)
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1 Klaus H Goetz, George Philip, Transferring“Good Governance”to Emerging Democracies: Ideas and Institutional Change, Paper Presented at the 96th Annual Meeting of the American Political Science Association, Washington, 31 August-3 September 2000
1 Jim Wright. Balance of Power: Presidents and Congress from the Era of McCarthy to the Age of Gingrich[M], Turner Publishing. Inc. 1996. Preface.
1 Daniel A.Dreyfus. The Limitations of Policy Research in Congressional Decision Making [J]..Policy Studies Journal. 1969. Vol. IV. No.3.P269
2 Huntington, Samuel P. American Politics: The Promise of Disharmony [M]. Cambridge. MA: Harvard University Press. 1981.
1 [美]汉密尔顿杰伊麦迪逊.联邦党人文集[M].商务印书馆.1985.P391
2 Allen Schick. The Battle of the Budget [J]. Proceedings of the Academy of Political Science, Vol.32, No.1. 1975.P51-70
3 Shuman, Howard E. Politics and the Budget: The Struggle between the President and the Congress [M]. New Jersey: Prentice Hall, Englewood Cliffs. 1992. P243
1 Dennis S. Ippolito. The Power of the Purse: Congressional Participation [J] In Albert C. Hyde Government Budgeting: Theory. Process. Politics. Belmont CA: Brooks. 1992
1 U.S. Advisory Commission on Intergovernmental Relations. The Gap between Federal Aid Authorization and Appropriations: Fiscal Year 1966-1970[M]. Washington:GPO. 1970.
2 Cox & McCubbins. Legislative leviathan [M].University of California Press Berkeley. 1993.P164
3 Havemann, Joel. Congress and the Budget [M]. Indiana University Press. 1978.P33
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1 Leloup, Lance T. Parties, Rules and the evolution of congressional budgeting [M].The Ohio State University. 2005.P10
2 Public Law. Legislature Reorganization Law. 1970.Sec112, Sec120
3 Galloway, G.B. The Operation of Legislature Reorganization Act of 1946[J]. American Political Science Review. 45. 1951.P 41-68
1 Godwin R.Kenneth. Money, Technology and Political Interests [J]. In the politics of Interests[C], ed Mark Petracca. Boulder: Weatview. 1992.
2 Eastman, H. Lobbying: A Constitutionally Protected Right [M]. Washington, DC: American Enterprise Institute. 1977. P17
3 Wildavsky. A. The Politics of the Budgetary Process [M]. Boston. Little Brown. 1964.P68
4 Ellwood & Thurber. The New Congressional Budget Process: Its Causes, Consequences, and Possible Success [J]. Legislative Reform and Public Policy. 1976.P14
1 Allen Schick. Budgeting, Spending and Taxing [M].Washington, D.C. 1980.P85
2诺思.制度变迁理论纲要[J].改革.1995.(3)
1蒋劲松.美国国会史[M].海南出版社,1992,P193
2 Havemann, Joel. Congress and the Budget [M]. Indiana University Press. 1978. P122
3 Sven Stionmo, Kathleen Thelen & Frank Longstreth. Eds. Structuring Politics: Historical Institutionalism in Comparative Analysis [M]. Combridge: Cambridge University Press. 1992.P9
1 Allen Schick. Congress and the“Details”of Administration [J]. Public Administration Review, Vol.36, No.5. 1976. P516-528
1 Allen Schick. Congress and the“Details”of Administration [J]. Public Administration Review.Vol.36. 1976. P516-582
1 Paul Douglas. Economy in the National Government [M]. University of Chicago Press. Chicago, 1952.P59
2 Joseph S. Wholey and others. Federal Evaluation Policy [M]. Washington, D.C. The Urban Institute. 1970.
1 [德]威廉·罗雪尔著.历史方法的国民经济学讲义大纲[M],北京:商务印书馆. 1997.P4
1 Rubin, Allen. Budgeting for Accountability: Municipal Budgeting for the 1990s [J]. Public Budgeting & Finance, Summer, 1996. pp.112-132
1 [美]道格拉斯.C.诺斯.制度、制度变迁与经济绩效[M].上海三联书店.1994,P9
1 Peter A Hall edited. The Political Power of Economic Ideas: Keynesianism Across Nations. Princeton: Princeton University Press. 1989.P383-384
1可参见A Brazier. The Fiscal Maze: Parliament, Government and Public Money [J]. Parliamentary Affairs. Vol 60, No.2. 2007. P346-355; Allen Schick. Can National Legislatures Regain an Effective Voice in Budget Policy [J]? OECD Journal on Budgeting Vol.1 No.3, 2001.
1 Ellen M. Immergut. Institutions, Veto Points and Policy Results: A Comparative Analysis of Health Care [J]. Journal of Public Policy. Vol.10, No.4. 1990. P391-416
2 Inter-Parliamentary Union. Parliaments of the World: A Comparative Reference Compendium [M]. Aldershot: Gower. 1986.表38A
1 Philip G. Joyce & Robert D. Reischauer. The Federal Line-Item Veto: What Is It and What Will It Do? [J]. Public Administration Review. Vol.57, No.2. 1997.P95-104
2 Einzig. Paul. The Control of the Purse: Progress and Decline of Parliament’s Financial Control [M]. London: Secker& Warburg.1959. P312-313
3 Einzig. Paul. The Control of the Purse: Progress and Decline of Parliament’s Financial Control [M]. London: Secker& Warburg. 1959.P313-314
1相关的信息可参见www.en.wikipedia.org/wiki/National _Taxpayers Union
1 I Lienert, MK Jung. The Legal Framework for Budget Systems: An International Comparison [M] OECD Journal of Budgeting, 2005.P423
1 Frederick Mosher. A Comparative Analysis of the General Accounting Office and Office of Management and Budget [M]. Baton Rouge: Louisiana State University Press. 1984. P145
1施正文.我国建立纳税人诉讼的几个问题[J].中国法学. 2006年第5期
2王名扬.英国行政法[M].中国政法大学出版社1987年版, P201-203
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1 Jun Ma & Yilin Hou. From an Owner-State to a Tax-State: A challenge for China [J]. Paper presented to Western Society of Social Science. 2001.
2 Musgrave, Richard A. Theories of Fiscal Crises: An Essay in Fiscal Sociology[J]. In Henry J. Aaron & Michael J. Boskin. Eds. The Economics of Taxation. Washington, D.C. The Brookings Institution. 1980.
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10邓正来主编.布莱克维尔政治学百科全书[M].中国政法大学出版社,1992
11索尔斯坦·凡勃伦.有闲阶级论:关于制度的经济研究[M].北京:商务印书馆. 1964
12 [美]汉密尔顿·杰伊·麦迪逊著,程逢如等译.联邦党人文集[M].商务出版社1982
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