魏文池

• 1:中国人民大学公共管理学院

摘要(Abstract)：

政府财政预算是公共管理学科的一个重要研究领域。本文选取近期在国际公共管理研究顶级期刊Public Administration Review上发表的四篇学术论文分别加以介绍。论文的主题分别为政府财政盈余与政府腐败、征税信息与民众对政府债务的态度、政府财政破产的后果以及政府财政审计。所选择的论文在研究主题、理论建构、研究方法上有众多值得学习、借鉴的地方。本文在详细介绍四篇论文的研究背景与研究问题、理论分析与假设、研究方法与研究发现的基础上简要指出每篇论文存在的局限或不足。最后,本文对国内公共管理领域的政府财政预算研究进行简单总结和展望。

关键词(KeyWords)： 财政盈余;征税信息;市政破产;财政审计

Abstract:

Keywords:

基金项目(Foundation): 中国人民大学科研基金年度项目新教师启动金项目“政府治理能力对政府绩效的影响研究”(项目批准号:20XNF005)资助

作者(Author): 魏文池

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• (1)美国州预算稳定基金是州政府为了预防财政危机、维持预算支出稳定而专门设立的预算储备基金。一般而言，在经济和财政状况较好时会有部分资金被存入预算稳定基金，以供经济和财政状况较差时之需。关于资金的存入和取出，州政府有专门的立法规范。