理性預算的運用與限制__臺灣人文及社會科學引文索引資料庫

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題名：	理性預算的運用與限制
書刊名：	中國行政評論
作者：	余致力／陳立剛
作者(外文)：	Yu, Chilik／Chen, Li-khan
出版日期：	1997
卷期：	6:4
頁次：	頁69-86
主題關鍵詞：	Public budgeting；Rational budgeting；Budget reform；Decision-making model；政府預算；理性預算；預算改革；決策模型
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(5) 博士論文(0) 專書(2) 專書論文(0) 排除自我引用:4 共同引用:0 點閱:36

　　　　　本文旨在介紹理性預算在美國的建制過程與運用成效。理性預算決策理論是預算學界十分重要的一個規範性理論，主張政府在預算決策過程中，應該透過按部就班的思維計算，考慮各施政計畫之效能與效率，以作出理性的抉擇，對有限資源做最有效的配置。此一規範性理論主導了美國近五十年來的預算改革。然而，諸多實證研究發現，這些改革成效不盡理想，理性預算的運用十分有限，這樣的實證結果，對Lindbloom、Wildavsky，Allison， Weiss，Anton，Scharkansky等學者及其追隨者而言，並不意外。本文最後便引介這些學者所建構的決策模型或預算理論，如漸進決策模型、組織程序模型、官僚政治模型、I-I-I決策模型、及角色理論，俾有助吾人洞察真實世界中的決策與預算行為，瞭解理性預算在制度面與行為面的一些限制，為日後提供預算興革建言，提供一些思考的方向與立論的依據。

以文找文

　　　　　The purpose of this paper is to introduce the institutionalization and utilization of rational budgeting in the U.S. The requirement that resource allocation decisions be supported by program effectiveness and efficiency through deliberative and sequential calculation is probably the most important normative theory in the field of public budgeting. This normative theory has driven various budgetary reforms during the past five decades. Empirical assessment of these reforms, however, has generally been negative. To a number of scholars, such as Lindbloom, Wildavsky, Allison, Weiss, Anton, Scharkansky and their followers, the limited utilization of rational budgeting is not surprising. They have proposed various decision-making models and budgeting theories, such as incrementalism, the organizational process model, the bureaucratic politics model, the I-I-I model, and role theory, to compete with rational budgeting theory in describing and explaining what happens in reality. The last part of this paper elaborates these models and theories to provide us with some directions of deliberation and foundations of argument in the future while making budgetary reform proposals in Taiwan.

以文找文

期刊論文
1.	Abney, G.、Lauth, T. P.(1993)。Determinants of State Agency Budget Success。Public Budgeting and Financial Management，5(1)，37-65。
2.	Anton, T. J.(1967)。Roles and Symbols in the Determination of State-Expenditures。Midwest Journal of Political Science，11(1)，27-43。
3.	Botner, S. B.(1985)。The Use of Budget/Management Tools by State Governments。Public Administration Review，45(5)，616-620。
4.	Carter, K.(1994)。Performance Budgets: Here By Popular Demand。State Legislatures，20(12)，22-25。
5.	Connely, M.、Tompkins, G. L.(1989)。Does Performance Matter? A Study of State Budgeting。Policy Studies Review，8(2)，288-299。
6.	Cook, T. J.(1986)。Symposium: Performance Measurement in Public Agencies。Policy Studies Review，6(1)，61-170。
7.	Gosling, J. J.(1987)。The State Budget Office and Policy Making。Public Budgeting and Finance，7(1)，51-65。
8.	Harkin, J. M.(1982)。Effectiveness Budgeting: The Limits of Budget Reform。Policy Studies Review，2(3)，112-126。
9.	Harper, E. L.、Kramer, F. A.、Rouse, A. M.(1969)。Implementation and Use of PPB in Sixteen Federal Agencies。Public Administration Review，29(6)，623-632。
10.	Lauth, T. P.(1985)。Performance Evaluation in the Georgia Budgetary Process。Public Budgeting and Finance，5(1)，67-82。
11.	Lauth, T. P.(1978)。Zero-Base Budgeting in Georgia State Government: Myth and Reality。Public Administration Review，38(5)，420-430。
12.	Lee, R. D. Jr.(1991)。Developing in State Budgeting: Trends of Two Decades。Public Administration Review，51(3)，254-262。
13.	Lee, R. D. Jr.(1991)。Educational Characteristics of Budget Office Personnel and State Budgetary Processes。Public Budgeting and Finance，11(3)，69-79。
14.	Lindblom, C. E.(1979)。Still Muddling, Not Yet Through。Public Administration Review，39(6)，517-526。
15.	Mosher, F. C.(1964)。Limitations and Problems of PPBS in the States。Public Administration Review，29(2)，395-405。
16.	Rose, R.(1977)。Implementation and Evaporation: The Record of MBO。Public Administration Review，37(1)，64-71。
17.	Rubin, I. S.(1990)。Budget Theory and Budget Practice: How Good the Fit?。Public Administration Review，50(2)，179-189。
18.	Schick, A.(1988)。Micro-Budgetary Adaptations to Fiscal Stress in Industrialized Democracies。Public Administration Review，48(1)，523-533。
19.	Schick, A.(1986)。Macro-Budgetary Adaptations to Fiscal Stress in Industrialized Democracies。Public Administration Review，46(2)，124-134。
20.	Schick, A.(1973)。A Death in the Bureaucracy: The Demise of Federal PPB。Public Administration Review，33(2)，146-156。
21.	Schick, A.(1966)。The Road to PPB: The Stages of Budget Reform。Public Administration Review，26(6)，234-258。
22.	Sharkansky, I.(1968)。Agency Requests, Gubernatorial Support and Budget Success in State Legislatures。The American Political Science Review，62(4)，1220-1231。
23.	Skok, J. E.(1980)。Budgetary Politics and Decision-Making: Development of an Alternative Hypothesis for State Government。Administration and Society，11(4)，445-460。
24.	Stevens, J. M.、Lee, R. D. Jr.(1981)。Patterns of Policy Analysis for State Governments: A Contingency and Demand Perspective。Public Administration Review，41(6)，636-644。
25.	Thompson, J. A.(1987)。Agency Requests, Gubernatorial Support, and Budget Success in State Legislatures Revisited。The Journal of Politics，49(3)，756-779。
26.	Wildavsky, A.(1978)。A Budget for All Seasons? Why the Traditional Budget Lasts。Public Administration Review，38(6)，501-509。
27.	Willoughby, K. G.(1993)。Decision Making Orientations of State Government Budget Analysts: Rationalists or Incrementalists?。Public Budgeting and Financial Management，5(1)，67-114。
28.	Lindblom, Charles Edward(1959)。The Science of "Muddling Through"。Public Administration Review，19(2)，79-88。

會議論文
1.	Grafton, C.、Permaloff, A.(1994)。Analysis in State Budget Formulation。1994 Annual Meeting on the Southern American Political Science Association。Atlanta, Georgia。

學位論文
1.	Willoughby, K. G.(1991)。The Decision-Making Orientations of State Government Budget Analysts: Rational or Intuitive Thinkers?(博士論文)。University of Georgia。
2.	Yu, C.(1996)。The Use of Program Evaluation in Public Budgeting: Evidence from the 1993 Georgia Budget Reform(博士論文)。University of Greorgia。

圖書
1.	Advisory Commission on Intergovernmental Relations(1985)。The Question of State Government Capability。Washington, D.C.：Advisory Commission on Intergovernmental Relations。
2.	Allison, G. T.(1971)。Esscnce of Decision: Explaining the Cuban Missile Crisis。Boston, MA：Little, Brown and Company。
3.	CBO(1993)。Using Performance Measures in the Federal Budget Process。Washington, D.C.：Congressional Budget Office。
4.	Dryzek, J.(1990)。Discursive Democracy。Cambridge：Cambridge University Press。
5.	GAO(1993)。Performance Budgeting: State Experiences and Implications for the Federal Government。Washington, D.C.：General Accounting Office。
6.	Kettl, D. F.(1992)。Deficit Politics: Public Budgeting in Institutional and Historical Context。New York, NY：MacMillian Publishing Company。
7.	Lindblom, C. E.(1977)。Politics and Markets: The World's Political-Economic Systems。New York, NY：Basic Books, Inc.。
8.	Schick, A.(1990)。The Capacity to Budget。Washington D.C.：The Urban Institute。
9.	Schick, A.(1979)。Zero Base '80: The Status of Zero-Base Budgeting in the States。Washington, D.C.：The Urban Institute。
10.	Schick, A.(1971)。Budget Innovation in the States。Washington, D.C.：The Brookings Institution。
11.	Wildavsky, A.(1986)。Budgeting: A Comparative Theory of Budgetary Processes。New Brunswick, NJ：Transaction Books。
12.	Wildavsky, Aaron(1984)。The Politics of the Budgetary Process。Boston, MA：Little, Brown and Company。

圖書論文
1.	Clynch, E. J.(1994)。Changes in Mississippi Budgeting During the Last Decade: A Push Toward Program Budgeting。Case Studies in Public Budgeting and Financial Management。Dubuque. IA：Kendell/Hunt Publishing Company。
2.	Lee, R. D. Jr.(1993)。The Use of Program Information and Analysis in State Budgeting: Trends of Two Decades。Handbook of Comparative Public Budgeting and Financial Management。New York, NY：Marcel Dekker。
3.	Mathiasen, D.(1993)。The Separation of Powers and Political Choice: Budgeting, Auditing, and Evaluation in the United States。Budgeting, Auditing, and Evaluation: Functions and Integration in Seven Governments。New Brunswick, NJ：Transaction Publishers。
4.	Weiss, C. H.(1983)。Ideology, Interests, and Information: The Basis of Policy Positions。Ethics, the Social Sciences, and Policy Analysis。New York, NY：Plenum Press。

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