理性預算的運用與限制

Utilization and Limitations of Rational Budgeting

余致力(Chi-Lik Yu) ； 陳立剛(Li-Khan Chen)

《中國行政評論》 6卷4期 (1997/09) Pp. 69-86

https://doi.org/10.6635/cpar.1997.6(4).03

摘要

本文旨在介紹理性預算在美國的建制過程與運用成效。理性預算決策理論是預算學界十分重要的一個規範性理論，主張政府在預算決策過程中，應該透過按部就班的思維計算，考慮各施政計畫之效能與效率，以作出理性的抉擇，對有限資源做最有效的配置。此一規範性理論主導了美國近五十年來的預算改革。然而，諸多實證研究發現，這些改革成效不盡理想，理性預算的運用十分有限，這樣的實證結果，對Lindbloom, Wildavsky，Allison, Weiss，Anton, Scharkansky等學者及其追隨者而言，並不意外。本文最後便引介這些學者所建構的決策模型或預算理論，如漸進決策模型、組織程序模型、官僚政治模型、I-I-I決策模型、及角色理論，俾有助吾人洞察真實世界中的決策與預算行為，瞭解理性預算在制度面與行為面的一些限制，為日後提供預算興革建言，提供一些思考的方向與立論的依據。

關鍵字

政府預算 ； 理性預算 ； 預算改革 ； 決策模型

並列摘要

The purpose of this paper is to introduce the institutionalization and utilization of rational budgeting in the U.S. The requirement that resource allocation decisions be supported by program effectiveness and efficiency through deliberative and sequential calculation is probably the most important normative theory in the field of public budgeting. This normative theory has driven various budgetary reforms during the past five decades. Empirical assessment of these reforms, however, has generally been negative. To a number of scholars, such as Lindbloom, Wildavsky, Allison, Weiss, Anton, Scharkansky and their followers, the limited utilization of rational budgeting is not surprising. They have proposed various decision-making models and budgeting theories, such as incrementalism, the organizational process model, the bureaucratic politics model, the I-I-I model, and role theory, to compete with rational budgeting theory in describing and explaining what happens in reality. The last part of this paper elaborates these models and theories to provide us with some directions of deliberation and foundations of argument in the future while making budgetary reform proposals in Taiwan.

並列關鍵字

public budgeting ； rational budgeting ； budget reform ； decision-making model