21世纪已经到来，以加强外语为新世纪人才特征的新一轮教育改革方兴未艾，“双语教学”成为热门主题，成为推进素质教育的又一项重要内容。**教育部在2002年提出加强大学本科教学的12项措施，其中要求高校在三年内开设5%～10%的双语课程，并引进原版教材和提高师资水平。为了推动“双语教学”的开展，经济科学出版社引进一系列英语版教材，适用于高等院校、高职高专财经及管理类专业。
英文原版系列教材。本书共11章，主要包括：公共预算性质、政府收支与借款、预算周期、预算准备、预算分析技术、预算审批、预算执行、资金管理、经济与预算、公共预算中政府间财政关系、预算改革

From the beginnings of the American political system, leaders have recognized the importance of public budgeting. Two of the complaints made against England in the Declaration of Independence involved government finances, and many of the provisions of the U.S. Constitution deal with government revenues or spending in some fashion. Public budgets have changed considerably over the years, however. Changes have included the amounts of money raised and spent, the formats of public budgets, and the processes used to make budgetary deci¬sions.This chapter will provide a brief overview of government revenues, spend¬ing, and borrowing in the United States and explore the implications of changes in government finances for public budgeting. Later chapters will discuss chang¬ing budget formats and processes.
In exploring information on government revenues and spending, bear in mind that different information sources are not always fully comparable. Seemingly minor differences in definitions (e.g., is money considered "spent" when a commitment to purchase something is made or when the item is actually paid for?) or coverage (are all revenues included, or are only revenues raised by the government on its own included?) can lead to large differences in apparent lev¬els of government revenues or spending.
Some of the most common differences in measures of revenues and spending deserve mention. If we compare total revenues with .own-source revenues (e.g., revenues that a government raises on its own rather than being given the funds by another level of government), state and especially local governments in the United States appear considerably larger and more expensive in terms of total revenues. If we compare total expenditures with direct expenditures (e.g., pur¬chases of goods and services and direct payments to individuals but excluding grants given to another level of government), national and state governments in the United States appear smaller and less costly when mea
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Preface xv
1 THE NATURE OF PUBLIC BUDGETING
What Is Public Budgeting?
What Are Budgets Expected to Do ?
Setting Goals and Priorities
Linking Goals to Actions
Mangaging the Economy
Promoting Accountability
controlling the Use of Poblic Resources
Promoting Efficiency and Effecitiveness
social Planning and Reform
Keeping the Process manageable
Theories of Public budgeting
Incrementalism
Rational Decision Making
Political Influence
Economics shapes Budgets
Procedures Shape Budgets
Bgdget Strategies
Cultivating Clientele support
Gaining the Trust of Others
Documenting a Need
Looking for Sympathetic decision Makers
Coping with Painfrl Actions
The 'Camel's Nose'
Making the Program Appear Self-Supporting
Capitalizing the Risk of Future
Coping with Complexity and Conflict
Incrmentalism
Fair Shares
Separtate Pools
division of Labor
Avoiding Programmatic Decisions
Concluding Thoughts
2 GOVEERMENT REVENUES,SPENDING AND BORROWING :A BRIEF OVERVIEW
3 THE BUDGET CYCLE : A BRIEF INTRODUCTION
4 BUDGET PREPARATION
5 TECHNIQUES OF BUDGETARY ANSLYSIS
6 BUDGET ADOPTION
7 BUDGET EXECUTION
8 FINANCIAL MANAGEMENT
9 THE ECONOMY AND THE BUDGET
10 INTERGOVERMENTAL ASPECTS OF PUBLIC BUDGETING
Reference
Index
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