1、1,Government Budget Structures and Institutions in the U.S.美国政府预算结构和体制Dr. Marilyn Rubin, Ph.D.John Jay CollegeThe City University of New York 玛丽莲鲁宾博士 纽约市立大学约翰杰伊刑事司法学院,2,What is a Government Budget?什么是政府预算？,A governments budget is an itemizedsummary of estimated or intendedexpenditures for a given pe
2、riod along with proposals for financing them 政府预算是特定时期内的预计开支或计划开支，及提议为这些开支提供资金的分类科目。,3,Historical Context of Budgeting in the U.S.预算在美国的历史背景,The origins of public budgeting in theU.S. was influenced by early Englishhistory美国公共预算的起源受英国早期历史的影响In England, a large leather bag was usedby the kings treasu
3、rer to carry thedocuments explaining the kings fiscalneeds 英格兰财政大臣使用一种皮质大袋子，里面装着说明国王的财政需求的各种文件。The bag was called the “budget” from theFrench word for “leather bag” 这种袋子就称作“budget”，该词源自法语中对“皮袋子”的称呼。,4,Parliament and the King议会和国王,The King of England and the Parliamentoften disagreed on the budget英格兰
4、国王和议会常常对预算产生分歧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，美国宪法中体现出所谓的三权分立，政府的三大机关各自被赋予了不同的责任和权力。,Budgeting in the U.S 美国的预算,The Federal Government: Three branches 联邦政府：三
5、大机关,5,6,The Executive Branch 行政机关,The executive branch is responsible forenforcing the laws of the land行政机关负责国家法律的执行The executive branch includes thepresident, vice president and departmentheads who are members of what is calledthe presidents “cabinet”行政机关包括总统、副总统和各部部长，即所谓的总统“内阁”的成员,Federal Departme
6、nts联邦政府部门,Department of State国务院Department of the Treasury财政部Department of Defense国防部Department of Justice司法部Department of the Interior内政部Department of Agriculture农业部Department of Commerce商务部Department of Labor劳工部Department of Health and Human Services卫生与公众服务部Department of Housing and Urban Developm
7、ent住房和城市发展部Department of Transportation交通运输部Department of Energy能源部Department of Education教育部Department of Veterans Affairs退伍军人事务部Department of Homeland Security 国土安全部,8,Legislative Branch 立法机关,Article I of the U.S. Constitution establishes theCongress as the legislative or law makingbranch of the f
8、ederal government 美国宪法第一条规定，国会为联邦政府的立法机关，或制定法律的机关Congress is made up of two separateentities - the Senate and the House ofRepresentatives 国会由两个相互独立的实体组成参议院和众议院,9,Judicial Branch司法机关,The judicial branch of the federal government iscomprised of federal courts 联邦政府的司法机关由联邦法院构成Courts decide arguments ab
9、out the meaning of laws and how they are applied 法院拥有对法律条文和法律运用的解释权They also decide if laws violate the Constitution法院还可以裁定各种法律是否违宪,10,Separation of Powers三权分立,Under separation of powers, the powers ofthe three branches of the U.S. federal government executive, legislative and judicial -are kept sep
10、arate and distinct 在三权分立的体系下，美国联邦政府三大机关所拥有的权力行政权、立法权和司法权相互分离、相互独立The separation of powers establishes theframework for the U.S. federal budgetProcess三权分立为美国联邦预算过程提供了框架,11,The Four Stages of the,Budget Cycle预算周期的四个阶段,Phase 1: Executive Preparation第一阶段：行政准备,Phase 2: Congressional Consideration第二阶段：国会审
11、议Phase 3: Budget Execution第三阶段：预算执行,Phase 4: Budget Audit/evaluation第四阶段：预算审计/ 评估,12,Phase I: Executive Preparation 第一阶段：行政准备Three sets of participants:三方参与：,The President总统The Office of Management & Budget管理和预算办公室Federal agencies联邦机构,13,Presidents BudgetSubmitted to Congress inThree Formats总统以三种形式向
12、国会提交预算,Base Line基线预算Agencybased机构预算Functional Area功能区域预算,14,Base Line Budget基线预算,Base-line budget also called “CurrentServices Budget”基线预算又称为“当前服务预算”Tells what budget levels would be if nopolicy changes were to occur in the newfiscal year基线预算表明，如果在新的财政年度里没有任何政策变化，预算水平将是什么样的,15,Agency-Based Budget机构预
13、算,Budget requests are by departments andagencies in these departments部门和部门内机构的预算要求An example of a department is the department of Commerce 制定商务部预算的例子An example of an agency in theDepartment of Commerce is the Bureau ofthe Census制定商务部下属人口普查局的预算的例子,16,Functional Area功能区域预算,A functional area budget is
14、presented by“function” or national needs功能区域预算根据“功能”或国家性需求而编制A function must have a common end orultimate purpose addressed to animportant national need, e.g., nationalDefense所谓功能，是指必须有一个共同的目的，或最终目的是服务于重要的国家性需求的，比如国防A functional area budget crossesdepartment and agency lines功能区域预算可跨部门或跨机构,17,From th
15、e President to Congress从总统到国会,The President is required to submit toCongress a proposed budget by the firstMonday in February 总统必须在二月份的第一个星期一之前向国会提交预算提案The Presidents budget serves as astarting point for the Congress toconsider. Congress is under no obligationto adopt all or any of the Presidentsbud
16、get and often makes significantchanges 总统的预算提案只作为国会预算考虑的起点。国会对提案不必全盘采纳，也不一定要采纳其中某一部分，反而国会往往对总统的预算提案会做重大的改变,18,Phase II: Congressional Consideration第二阶段:国会审议,The Congressional phase of the budgetcycle is fragmented and complicated预算周期中的国会审议阶段是碎片化的、复杂化的Four sets of committees in both houses ofCongress
17、 have specific budget responsibilities参议院和众议院里的四套委员会班子都对预算负有特定的责任,19,Phase III:Budget Execution第三阶段：预算执行,During execution, agencies in the executive branch carry out their approved budgets在预算执行期间，行政机关的各机构执行各自已被批准的预算Spending takes place in a manner consistent with laws which may be amended by Congres
18、s开支必须合法，国会可以对相关法律进行修改,20,Phase IV:Audit & Evaluation第四阶段：审计和评估,An audit is an examination of records,facilities, systems and other evidence toverify desired information审计是通过检查记录、设施、系统及其他证据，来核实所需要的信息的真假。The audit seeks to discover deviations fromaccepted standards审计是为了找出违规的操作May be internal to an age
19、ncy orconducted by the Government Accountability Office审计可能是在机构内部进行，也可能由美国政府问责办公室来做,21,State Budget Process 州预算过程,States generally use a four-phase budgetcycle similar to the Federal government各州通常都采用与联邦政府相似的四阶段的预算周期Characteristics of the budget process ineach state differ and are establishedwithin
20、the context of each statesgovernment structure各州预算过程各有特点，依据各州政府的结构建立,22,Conclusions结论,The U.S. the budget process follows aprecise budget cycle with clearly definedboundaries between the executive andlegislative branches美国的预算过程遵循严格的预算周期，行政机关和立法机关之间泾渭分明The federal process is complicated andcontinues to evolve联邦预算过程很复杂，并一直处于发展之中This is also true for the 50 states and forlarger local governments 50个州政府和规模较大的地方政府均采用与联邦政府相似的预算过程,
