自上而下編入預算—一個加強預算管理的工具【外文翻譯】

1、外文翻譯原文TopDownBudgeting—AnInstrumenttoStrengthenBudgetManagementMaterialSource:2009InternationalMoaryFundAuth:GstaLjungmanINTRODUCTIONBudgetingisessentiallyaprocessaimedatmaximizingbenefitsfrompublicspendinggivenavailable

2、resources.Thebudgetprocessisnotalwaysabletomeettheseobjectiveshoweverbudgetallocationsmaynotfullyreflectcurrentpriitiesspendingmaynotnecessarilybecontainedatasustainablelevel.Theimptanceofinstitutionsinshapingbudgetoutco

3、meshasbeenextensivelyexpledoverthepastdecades.Thesestudiesshowthattheganizationofthedivisionoffiscalpowersinpreparingapprovingthebudgetmatterfhowpublicfinancesdevelopovertime.Amongvariousinstitutionalrefmsstrengtheningth

4、etopdownacterofthebudgetprocesscanbeparticularlyeffectiveinpromotingsoundsustainablepolicies.Inessencethisconsistsofensuringthatthetotalleveloverallallocationofexpenditurearedeterminedbefedetaileditemsinthebudgetarenegot

5、iated.Inpracticeallbudgetprocesseshavetocontainbothtopdownbottomupelements.Introducingtopdownbudgetingistherefeanissueofshiftingthebalanceofthebudgetprocesswiththeaimofensuringthatbudgetdecisionsatallstagesproperlyreflec

6、taggregatefiscalpolicypriities.Topdownbudgetingisnotatoolflimitingthediscretionarypowersofdemocraticinstitutionstoproposeapproveanysizeallocationofthebudget.Neitherdoesiteliminatethedifficultconflictriddenprocessofchoosi

7、ngwhichprogramsnshouldactivitiesreceiveadditionalfundingwhichshouldremainatpreviousyear’slevelwherecutsshouldbemade.Howeveratopdownprocesshighlightsthetradeoffsthathavetobemadebringsclarityastohowtheprocessofpriitization

8、willberesolved.Thusfarthediscussiononthemeritsoftopdownbudgetinghasprimarilyasawhole—thosewhoadvocateanexpansionofgovernmentactivitiesareatanadvantage.Eveniftheministryoffinancehasawelldevelopedcapacitytoscrutinizebudget

9、submissionsfromlineministriesquicklyupdatethetotalexpenditurelevelitcannotrefertoanagreedlevelofexpenditureinthenegotiations.Thefactthataggregateexpenditureconcernsarebroughtinattheendoftheprocess—atastagewherenumerousex

10、pendituredecisionshavealreadybeentaken—canalsoreducedecisionmakers’understingappreciationoffiscalsustainabilityissues.Theinherentincrementalnatureofabottomupprocessalsomakessignificantreallocationsbetweenwithinsectsunlik

11、ely.Withoutaphasewherethecompositionofthebudgetaccdingtobroadsectalisdefinedinterpretingpolicyrepriitizationsintobudgetlinesbecomesprocedurallydifficult.Withinsectslineministriesspendingagencieshavevirtuallynoincentiveto

12、identifyproposesavingsthatcanbeusedtofinancenewinitiatives.Fromtheirperspectivebudgetnegotiationsareaonesidedexerciseoftryingtopreserveexistinglevelsoffundinghopefullyseizesomeadditionalresources.StrengtheningFiscalDisci

13、plinethroughaTopDownProcessIndertoescapethesituationoutlinedabovewherethedynamicsofthebudgetprocessadverselyaffectthepossibilitytoensuresoundsustainablepoliciesbudgetingcanbeganizedasatopdownprocess.Inthisapproachthestar

14、tingpointofbudgetpreparationisadecisionontotalexpenditure.Ratherthanbeingthesumofalargenumberofindividualspendingdecisionsaggregateexpenditureisdeterminedthroughanautonomousconsiderationofthesizeofthebudget.Followingthis

15、totalexpenditureisallocatedtoanumberofkeysectsaphasewhichculminatesinthedeterminationofsectceilings.Onlyatafinalstagearethedetailsofthebudget—intermsofindividualappropriations—broughtintothediscussionsthenwithintheframew

16、koftheestablishedsectceilings.Thereisconsequentlyaninstitutionalizedseparationbetweenthedecisionsregardingaggregateexpenditureoverallallocationtheprocessofdecidingonindividualprogramsactivitiestheircrespondingbudgetlines

17、.Inatopdownapproachtobudgetpreparationtheroleoftheministryoffinancebecomesfocusedonestablishingmonitingtotalexpenditurelevelsratherthannegotiatingtheoperationaldetailsofindividualspendingproposals.Thedivisionofavailabler