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1、1Government Budget Structures and Institutions in the U.S.美國政府預算結構和體制Dr. Marilyn Rubin, Ph.D.John Jay CollegeThe City University of New York 瑪麗蓮魯賓博士 紐約市立大學約翰杰伊刑事司法學院2What is a Government Budget?什么是政府預算？A governments budget is an itemizedsummary of estimated or intendedexpenditures for a given period

2、 along with proposals for financing them 政府預算是特定時期內(nèi)的預計開支或計劃開支，及提議為這些開支提供資金的分類科目。3Historical Context of Budgeting in the U.S.預算在美國的歷史背景The origins of public budgeting in theU.S. was influenced by early Englishhistory美國公共預算的起源受英國早期歷史的影響In England, a large leather bag was usedby the kings treasurer to

3、carry thedocuments explaining the kings fiscalneeds 英格蘭財政大臣使用一種皮質(zhì)大袋子，里面裝著說明國王的財政需求的各種文件。The bag was called the “budget” from theFrench word for “l(fā)eather bag” 這種袋子就稱作“budget”，該詞源自法語中對“皮袋子”的稱呼。4Parliament and the King議會和國王The King of England and the Parliamentoften disagreed on the budget英格蘭國王和議會常常對預算

4、產(chǎn)生分歧Because of this, the U.S. Constitutionincorporated what are called the “separationof powers” with three branches ofgovernment each having its ownresponsibilities and powers因此，美國憲法中體現(xiàn)出所謂的三權分立，政府的三大機關各自被賦予了不同的責任和權力。 Budgeting in the U.S 美國的預算 The Federal Government: Three branches 聯(lián)邦政府：三大機關聯(lián)邦政府：三大

5、機關56The Executive Branch 行政機關The executive branch is responsible forenforcing the laws of the land行政機關負責國家法律的執(zhí)行The executive branch includes thepresident, vice president and departmentheads who are members of what is calledthe presidents “cabinet”行政機關包括總統(tǒng)、副總統(tǒng)和各部部長，即所謂的總統(tǒng)“內(nèi)閣”的成員Federal Departments聯(lián)邦政

6、府部門聯(lián)邦政府部門Department of State國務院國務院Department of the Treasury財政部財政部Department of Defense國防部國防部Department of Justice司法部司法部Department of the Interior內(nèi)政部內(nèi)政部Department of Agriculture農(nóng)業(yè)部農(nóng)業(yè)部Department of Commerce商務部商務部Department of Labor勞工部勞工部Department of Health and Human Services衛(wèi)生與公眾服務部衛(wèi)生與公眾服務部Departmen

7、t of Housing and Urban Development住房和城市發(fā)展部住房和城市發(fā)展部Department of Transportation交通運輸部交通運輸部Department of Energy能源部能源部Department of Education教育部教育部Department of Veterans Affairs 退伍軍人事務部退伍軍人事務部Department of Homeland Security 國土安全部國土安全部8Legislative Branch 立法機關Article I of the U.S. Constitution establishes

8、 theCongress as the legislative or law makingbranch of the federal government 美國憲法第一條規(guī)定，國會為聯(lián)邦政府的立法機關，或制定法律的機關Congress is made up of two separateentities - the Senate and the House ofRepresentatives 國會由兩個相互獨立的實體組成參議院和眾議院9Judicial Branch司法機關 The judicial branch of the federal government iscomprised of

9、 federal courts 聯(lián)邦政府的司法機關由聯(lián)邦法院構成Courts decide arguments about the meaning of laws and how they are applied 法院擁有對法律條文和法律運用的解釋權They also decide if laws violate the Constitution法院還可以裁定各種法律是否違憲10Separation of Powers三權分立Under separation of powers, the powers ofthe three branches of the U.S. federal gover

10、nment -executive, legislative and judicial -are kept separate and distinct 在三權分立的體系下，美國聯(lián)邦政府三大機關所擁有的權力行政權、立法權和司法權相互分離、相互獨立The separation of powers establishes theframework for the U.S. federal budgetProcess三權分立為美國聯(lián)邦預算過程提供了框架11The Four Stages of theBudget Cycle預算周期的四個階段Phase 1: Executive Preparation第一

11、階段：行政準備Phase 2: Congressional Consideration第二階段：國會審議Phase 3: Budget Execution第三階段：預算執(zhí)行Phase 4: Budget Audit/evaluation第四階段：預算審計/ 評估12Phase I: Executive Preparation 第一階段：行政準備Three sets of participants:三方參與：The President總統(tǒng)The Office of Management & Budget管理和預算辦公室Federal agencies聯(lián)邦機構13Presidents Budget

12、Submitted to Congress inThree Formats總統(tǒng)以三種形式向國會提交預算Base Line基線預算Agencybased機構預算Functional Area功能區(qū)域預算14Base Line Budget基線預算Base-line budget also called “CurrentServices Budget”基線預算又稱為“當前服務預算”Tells what budget levels would be if nopolicy changes were to occur in the newfiscal year基線預算表明，如果在新的財政年度里沒有任何

13、政策變化，預算水平將是什么樣的15Agency-Based Budget機構預算Budget requests are by departments andagencies in these departments部門和部門內(nèi)機構的預算要求An example of a department is the department of Commerce 制定商務部預算的例子An example of an agency in theDepartment of Commerce is the Bureau ofthe Census制定商務部下屬人口普查局的預算的例子16Functional Are

14、a功能區(qū)域預算A functional area budget is presented by“function” or national needs功能區(qū)域預算根據(jù)“功能”或國家性需求而編制A function must have a common end orultimate purpose addressed to animportant national need, e.g., nationalDefense所謂功能，是指必須有一個共同的目的，或最終目的是服務于重要的國家性需求的，比如國防A functional area budget crossesdepartment and ag

15、ency lines功能區(qū)域預算可跨部門或跨機構17From the President to Congress從總統(tǒng)到國會The President is required to submit toCongress a proposed budget by the firstMonday in February 總統(tǒng)必須在二月份的第一個星期一之前向國會提交預算提案The Presidents budget serves as astarting point for the Congress toconsider. Congress is under no obligationto adopt

16、 all or any of the Presidentsbudget and often makes significantchanges 總統(tǒng)的預算提案只作為國會預算考慮的起點。國會對提案不必全盤采納，也不一定要采納其中某一部分，反而國會往往對總統(tǒng)的預算提案會做重大的改變18Phase II: Congressional Consideration第二階段:國會審議The Congressional phase of the budgetcycle is fragmented and complicated預算周期中的國會審議階段是碎片化的、復雜化的Four sets of committ

17、ees in both houses ofCongress have specific budget responsibilities參議院和眾議院里的四套委員會班子都對預算負有特定的責任19Phase III:Budget Execution第三階段：預算執(zhí)行During execution, agencies in the executive branch carry out their approved budgets在預算執(zhí)行期間，行政機關的各機構執(zhí)行各自已被批準的預算Spending takes place in a manner consistent with laws which

18、 may be amended by Congress開支必須合法，國會可以對相關法律進行修改20Phase IV:Audit & Evaluation第四階段：審計和評估An audit is an examination of records,facilities, systems and other evidence toverify desired information審計是通過檢查記錄、設施、系統(tǒng)及其他證據(jù)，來核實所需要的信息的真假。The audit seeks to discover deviations fromaccepted standards審計是為了找出違規(guī)的操作Ma

19、y be internal to an agency orconducted by the Government Accountability Office審計可能是在機構內(nèi)部進行，也可能由美國政府問責辦公室來做21State Budget Process 州預算過程States generally use a four-phase budgetcycle similar to the Federal government各州通常都采用與聯(lián)邦政府相似的四階段的預算周期Characteristics of the budget process ineach state differ and ar

20、e establishedwithin the context of each statesgovernment structure各州預算過程各有特點，依據(jù)各州政府的結構建立22Conclusions結論The U.S. the budget process follows aprecise budget cycle with clearly definedboundaries between the executive andlegislative branches美國的預算過程遵循嚴格的預算周期，行政機關和立法機關之間涇渭分明The federal process is complicated andcontinues to evolve聯(lián)邦預算過程很復雜，并一直處于發(fā)展之中This is also true for the 50 states and forlarger local governments 50個州政府和規(guī)模較大的地方政府均采用與聯(lián)邦政府相似的預算過程