自上而下编入预算—一个加强预算管理的工具外文翻译.doc

外文翻译 原文 Top-Down Budgeting—An Instrument to Strengthen Budget Management Material Source: 2009 International Monetary Fund Author: G?sta Ljungman INTRODUCTION Budgeting is essentially a process aimed at maximizing benefits from public spending given available resources. The budget process is not always able to meet these objectives, however; budget allocations may not fully reflect current priorities, and spending may not necessarily be contained at a sustainable level. The importance of institutions in shaping budget outcomes has been extensively explored over the past decades. These studies show that the organization of, and the division of fiscal powers in, preparing and approving the budget matter for how public finances develop over time. Among various institutional reforms, strengthening the top-down character of the budget process can be particularly effective in promoting sound and sustainable policies. In essence, this consists of ensuring that the total level, and overall allocation, of expenditure are determined before detailed items in the budget are negotiated. In practice, all budget processes have to contain both top-down and bottom-up elements. Introducing top-down budgeting is, therefore, an issue of shifting the balance of the budget process with the aim of ensuring that budget decisions at all stages properly reflect aggregate fiscal policy priorities. Top-down budgeting is not a tool for limiting the discretionary powers of democratic institutions to propose and approve any size or allocation of the budget. Neither does it eliminate the difficult and conflict-ridden process of choosing which programs nor should activities receive additional funding, which should remain at previous year’s level, and where cuts should be made. However, a top-down process highlights the trade-offs that have to be made, and brings clarity as to how the process of prioritization will be resolved. Thus far, the discussion on the merits of top-down budgeting has prima