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美國(guó)政府預(yù)算結(jié)構(gòu)和體制(中英文)

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1、1Government Budget Structures and Institutions in the U.S.美國(guó)政府預(yù)算結(jié)構(gòu)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(xué)約翰杰伊刑事司法學(xué)院2What is a Government Budget?什么是政府預(yù)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(yù)算是特定時(shí)期內(nèi)的預(yù)計(jì)開支或計(jì)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(yù)算在美國(guó)的歷史背景The origins of public budgeting in theU.S. was influenced by early Englishhistory美國(guó)公共預(yù)算的起源受英國(guó)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(cái)政大臣使用一種皮質(zhì)大袋子,里面裝著說明國(guó)王的財(cái)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(duì)“皮袋子”的稱呼。4Parliament and the King議會(huì)和國(guó)王The King of England and the Parliamentoften disagreed on the budget英格蘭國(guó)王和議會(huì)常常對(duì)預(yù)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(guó)憲法中體現(xiàn)出所謂的三權(quán)分立,政府的三大機(jī)關(guān)各自被賦予了不同的責(zé)任和權(quán)力。 Budgeting in the U.S 美國(guó)的預(yù)算 The Federal Government: Three branches 聯(lián)邦政府:三大機(jī)關(guān)聯(lián)邦政府:三大

5、機(jī)關(guān)56The Executive Branch 行政機(jī)關(guān)The executive branch is responsible forenforcing the laws of the land行政機(jī)關(guān)負(fù)責(zé)國(guó)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(jī)關(guān)包括總統(tǒng)、副總統(tǒng)和各部部長(zhǎng),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(guó)務(wù)院國(guó)務(wù)院Department of the Treasury財(cái)政部財(cái)政部Department of Defense國(guó)防部國(guó)防部Department of Justice司法部司法部Department of the Interior內(nèi)政部?jī)?nèi)政部Department of Agriculture農(nóng)業(yè)部農(nóng)業(yè)部Department of Commerce商務(wù)部商務(wù)部Department of Labor勞工部勞工部Department of Health and Human Services衛(wèi)生與公眾服務(wù)部衛(wèi)生與公眾服務(wù)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(yùn)輸部交通運(yùn)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(wù)部退伍軍人事務(wù)部Department of Homeland Security 國(guó)土安全部國(guó)土安全部8Legislative Branch 立法機(jī)關(guān)Article I of the U.S. Constitution establishes

8、 theCongress as the legislative or law makingbranch of the federal government 美國(guó)憲法第一條規(guī)定,國(guó)會(huì)為聯(lián)邦政府的立法機(jī)關(guān),或制定法律的機(jī)關(guān)Congress is made up of two separateentities - the Senate and the House ofRepresentatives 國(guó)會(huì)由兩個(gè)相互獨(dú)立的實(shí)體組成參議院和眾議院9Judicial Branch司法機(jī)關(guān) The judicial branch of the federal government iscomprised of

9、 federal courts 聯(lián)邦政府的司法機(jī)關(guān)由聯(lián)邦法院構(gòu)成Courts decide arguments about the meaning of laws and how they are applied 法院擁有對(duì)法律條文和法律運(yùn)用的解釋權(quán)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(quán)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(quán)分立的體系下,美國(guó)聯(lián)邦政府三大機(jī)關(guān)所擁有的權(quán)力行政權(quán)、立法權(quán)和司法權(quán)相互分離、相互獨(dú)立The separation of powers establishes theframework for the U.S. federal budgetProcess三權(quán)分立為美國(guó)聯(lián)邦預(yù)算過程提供了框架11The Four Stages of theBudget Cycle預(yù)算周期的四個(gè)階段Phase 1: Executive Preparation第一

11、階段:行政準(zhǔn)備Phase 2: Congressional Consideration第二階段:國(guó)會(huì)審議Phase 3: Budget Execution第三階段:預(yù)算執(zhí)行Phase 4: Budget Audit/evaluation第四階段:預(yù)算審計(jì)/ 評(píng)估12Phase I: Executive Preparation 第一階段:行政準(zhǔn)備Three sets of participants:三方參與:The President總統(tǒng)The Office of Management & Budget管理和預(yù)算辦公室Federal agencies聯(lián)邦機(jī)構(gòu)13Presidents Budget

12、Submitted to Congress inThree Formats總統(tǒng)以三種形式向國(guó)會(huì)提交預(yù)算Base Line基線預(yù)算Agencybased機(jī)構(gòu)預(yù)算Functional Area功能區(qū)域預(yù)算14Base Line Budget基線預(yù)算Base-line budget also called “CurrentServices Budget”基線預(yù)算又稱為“當(dāng)前服務(wù)預(yù)算”Tells what budget levels would be if nopolicy changes were to occur in the newfiscal year基線預(yù)算表明,如果在新的財(cái)政年度里沒有任何

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

14、a功能區(qū)域預(yù)算A functional area budget is presented by“function” or national needs功能區(qū)域預(yù)算根據(jù)“功能”或國(guó)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(gè)共同的目的,或最終目的是服務(wù)于重要的國(guó)家性需求的,比如國(guó)防A functional area budget crossesdepartment and ag

15、ency lines功能區(qū)域預(yù)算可跨部門或跨機(jī)構(gòu)17From the President to Congress從總統(tǒng)到國(guó)會(huì)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(gè)星期一之前向國(guó)會(huì)提交預(yù)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(yù)算提案只作為國(guó)會(huì)預(yù)算考慮的起點(diǎn)。國(guó)會(huì)對(duì)提案不必全盤采納,也不一定要采納其中某一部分,反而國(guó)會(huì)往往對(duì)總統(tǒng)的預(yù)算提案會(huì)做重大的改變18Phase II: Congressional Consideration第二階段:國(guó)會(huì)審議The Congressional phase of the budgetcycle is fragmented and complicated預(yù)算周期中的國(guó)會(huì)審議階段是碎片化的、復(fù)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(huì)班子都對(duì)預(yù)算負(fù)有特定的責(zé)任19Phase III:Budget Execution第三階段:預(yù)算執(zhí)行During execution, agencies in the executive branch carry out their approved budgets在預(yù)算執(zhí)行期間,行政機(jī)關(guān)的各機(jī)構(gòu)執(zhí)行各自已被批準(zhǔn)的預(yù)算Spending takes place in a manner consistent with laws which

18、 may be amended by Congress開支必須合法,國(guó)會(huì)可以對(duì)相關(guān)法律進(jìn)行修改20Phase IV:Audit & Evaluation第四階段:審計(jì)和評(píng)估An audit is an examination of records,facilities, systems and other evidence toverify desired information審計(jì)是通過檢查記錄、設(shè)施、系統(tǒng)及其他證據(jù),來核實(shí)所需要的信息的真假。The audit seeks to discover deviations fromaccepted standards審計(jì)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(jì)可能是在機(jī)構(gòu)內(nèi)部進(jìn)行,也可能由美國(guó)政府問責(zé)辦公室來做21State Budget Process 州預(yù)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(yù)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(yù)算過程各有特點(diǎn),依據(jù)各州政府的結(jié)構(gòu)建立22Conclusions結(jié)論The U.S. the budget process follows aprecise budget cycle with clearly definedboundaries between the executive andlegislative branches美國(guó)的預(yù)算過程遵循嚴(yán)格的預(yù)算周期,行政機(jī)關(guān)和立法機(jī)關(guān)之間涇渭分明The federal process is complicated andcontinues to evolve聯(lián)邦預(yù)算過程很復(fù)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(gè)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(yù)算過程

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