Preface

V

Part I

The Development of Budgeting and Budget Theory：The Threads of Budget Reform

1 Evolution of the Budget Idea in the United States

 Fredrick Cleveland

2 The Movement for Budgetary Reform in the States

 William F Willoughby

3 The Lack of a Budgetary Theory

 V．O．Key．Jr．

4 Toward a Theory of Budgeting

 Verne B．Lewis

5 Political Implications of Budgetary Reform

 Aaron Wildavsky

6 The Road to PPB：The Stages of Budget Reform

 Allen Schick

7 The Continuing Need forB udget Reform

 Elmer B．Staats

8 Budget Theory and Budget Practice：How Good the Fit?

 Irene S．Rubin

9 Processes，Policies，and Power：Budget Reform

 NaomiCa caiden

10 Strategic Budgeting

  Roy T.Meyers

l1 Political Implications of Budget Reform：A Retrospective

  Aaron Wildavsky

12 The Evolution of Federal Budgeting：From Surplus to Deficit to Surplus

  Allen Schick with Felix LoStracco

Part II

Budgeting and Intragovernmental Relations：An Instrument for Correlating Legislative and Executive Action

13 The Power of the Purse：Congressional Participation

  Dennis S．Ippolito

14 The First Decade of the Congressional Budget Act：Legislative Imitation and Adaptation in Budgeting

  Mark S．Kamlet and David C．Mowery

15 Deficit Politics and Constitutional Govemment：The Impact of Gramm-Rudman-Hollings

  Lance T. LeLoup，Barbara Luck Graham，and Stacey Barwick

16 Courts and Public Purse Strings：Have Portraits of Budgeting Missed Something?

  Jeffrey D．Straussman

17 The Executive Budget：An Idea Whose Time Has Passed

  Bernard.Pitsvada

18 Mission，Driven，Results，Oriented Budgeting：Fiscai Administration and the New Public Management

  Fred Thompson

19 Biennial Budgeting in the Federal Govemment

  Louis Fisher

20 The Federal Line—Item Veto：What Is It and What Will It Do?

  Philip G．Joyce and Robert D．Reischauer

21 State Item-Veto Legal Issues in the 1990s

Roberc D．Lee．Jr．

Part III

Budgeting，Economics，and Popular Control：An Instrument of Democracy

22 Why the Government Budget Is Too Small in a Democracy

  Anthony Downs

23 Why Does Govemment Grow?

  James M．Buchanan

24 A Reflection on Bureaucracy and Representative Govemment

William A．Niskanen

25 Participatory Democracy and Budgeting：The Effects of Proposition 13

  Jerry McCaffery and John H．Bowman

26 Common Issues for Voucher Programs

  C．Eugene Steuerle

27 The Growing Fiscal and Economic Importance of Stateand L0cal Govemments

  Roy Bahl

28 Lessons for the Future

  Steven D．Gold

29 The Fiscal Agenda of the States to the Year 2000

  StevenD．Gold

30 A Theoretical Analysis of the Case for a Balanced Budget Amendment

  WilliamR．Keech

31 The Federal Budget and the Nation's Economic Health

  Charles L．Schultze

32 Debunking the Conventional Wisdom in Economic Policy

  Robert Eisner

33 How Big Is the Prospective Budget Surplus?

  Alan J．Auerbach and William G．Gale

Part IV

Budgeting Systems and Management：AnInstrument for Securing Administrative Efficiency and Economy

34 Performance Budgeting in Government

  Catheryn Seckler-Hudson

35 What Program Budgeting Is and Is Not

  David Novick

36 Planning and Budgeting：Who's on First?

  S．Kenneth Howard

37 Introduction to Zero-Base Budgeting

  Graeme M.Taylor

38 Organizational Decline and Cutback Management

  Charles H．Levine

39 Govemmental Financial Management at The Crossroads：The Choice IS Between Reactive and Proactive Financial Management

  CharlesA．Bowsher

40 Using Performance Measures for Federal Budgeting：Proposals and Prospects

  Philip G．Joyce

41 Implementing PBB：Conflicting Views of Success

  KatherineG．Willoughby and Julia E．Melkers

42 Activity-Based Costing in Government：Possibilities and Pitfalls

  Richard E．Brown，MarkJ．Myring，and Cadillac G．Gard

43 Budget Issues：Effective Oversight and Budget Discipline Are Essential-Even in a Time of Surplus David M．Wdker．Comptroller General，U．S．General Accounting Office，Testimony Before the Committee on the Budget，U．S．Senate

  Appendix A The Federal Budget as a Second Language Stanley Collender

  Appendix B The Long-Term Budget Outlook Report 0f the U．S．Congressional Budget Office

本教材是美国政府实施预算财政以来，关于政府预算的理论和实践的经典文章的汇集。书中重点讨论了四大问题：预算理论发展的历史，也即预算改革的思想脉络；预算与政府内部的关系；作为民主的手段预算是如何发挥作用的；预算的体系及其管理。每个问题都有详实的背景介绍。

本书篇幅宏大，总共43篇文章，堪称经典与现代的完美结合，它向学生介绍了公共预算理论的历史和现代的基础。其中有14篇是本版新增篇目，它们代表了公共预算的发展趋势。在本书的附录部分特别增补了斯坦利·柯林德的《作为第二种语言的联邦预算》和美国国会预算办公室的《公共预算的长期展望》，它们是理解公共预算的不可估量的基础读本。

该书是一本关于政府预算的理论和实践的经典文章的汇集,它是经典的，它包括了所有学习预算的学生应该反复阅读的名篇，它涵盖如此广泛，以致任何的复杂的课题都可以找到；而且原版书有助于研究者外语能力的普遍提高，而且拥有译文书不可替代的真实性和全面性。

如果哪位教授没有用这本书中的一些或所有的文章来指导他的学生，那么他就是失职的。