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。
《公共管理学经典教材原版影印丛书：政府预算（理论、过程和政治）（第3版）》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《公共管理学经典教材原版影印丛书：政府预算（理论、过程和政治）（第3版）》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。
自20世纪80年代恢复以来，行政管理学在我国经历了十多年的摸索和积累期，世纪之交终于呈现出飞跃式发展的态势：行政管理学博士点相继设立，公共管理获得一级学科的地位，公共管理专业硕士学位（MPA）教育开始启动且发展迅猛，开设行政管理本科专业的大专院校达到130家，公共事业管理本科专业则突破了300家，加上党校、行政学院公共管理教研机构的大量设立，说公共管理是2l世纪初我国发展最迅猛的学科并不夸张。
学科飞跃式发展的另一重要标志是新领域的开拓和知识的积累及其快速更新。国家自然科学基金委员会对与宏观管理相关的117种外文期刊进行的文献计量研究表明：“公共管理理论与方法是1994—2004年间国外关注最多的领域。其中，有关公共管理基本理论与方法的论文数占到了全部论文总量的44.6％。”对中国期刊网77种核心期刊的文献计量学分析的结果显示，“自1994年至2003年的十年间，关于公共管理基本理论与方法方面的论文增长迅速，从1994年的554篇，上升到2003年的1934篇，增幅达到3倍以上”。但在总量上仅占全部论文总量的4.59％，与国外的同类研究相比呈现出明显的差距（国家自然科学基金会管理科学部：《宏观管理与政策学科“十一五”发展战略研究报告》）。
系统了解和追踪国外的新理论和新方法，并在批判的基础上加以消化和吸收，是学科知识积累和更新的重要环节之一。进入21世纪后，我国对西方公共管理著作的翻译出版结束了零星分散的状态，呈现出系统化和细分化同时并进的势头。中国人民大学出版社的《公共行政与公共管理经典译丛》和《公共政策经典译丛》，华夏出版社的《政治学与行政管理学译丛》，上海三联书店的《制度分析与公共政策译丛》，中国青年出版社的《公共管理译丛》等，都对学科发展和政府管理现代化产生了积极的影响。北京大学出版社《公共管理学经典教材原版影印丛书》的出版值得庆贺！
艾伯特·海德：美国华盛顿州布鲁金斯公共政策教育中心高级顾问。曾在美国匹兹堡大学、旧金山州立大学、休斯顿大学、印第安纳大学等学校执教。他还曾供职于美国国务院，是纽约州立法委员会经费审查的高级助理。他与人合著了《政府的人事管理》第5版和《公共行政经典》。
Preface
Part Ⅰ The Development of Budgeting and Budget Theory：The Threads of Budget Reform
1 Evolution of the Budget Idea in the United States
2 The Movement for Budgetary Reform in the States
3 The lack of a Budgetary Theory
4 Toward a Theory of Budgeting
5 Political Implications of Budgetary Reform
6 The Road to PPB：The Stages of Budget Reform
7 The Continuing Need for Budget Reform
8 Budget Theory and Budget Practice：How Good the Fit?
9 Processes，Policies，and Power：Budget Reform
10 Strategic Budgeting
11 Political Implications of Budget Reform：A Retrospective
12 The Evolution of Federal Budgeting：From Surplus to Deficit to Surplus
Part Ⅱ Budgeting and Intragovernmental Relations：An Instrument for Correlating legislative and Executive Action
13 The Power of the Purse：Congressional Participation
14 The First Decade of the Congressional Budget Act：legislative Imitation and Adaptation in Budgeting
15 Deficit Politics and Constitutional Government：The Impact of Gramm-Rudman-Hollings
16 Courts and Public Purse Strings：Have Portraits of Budgeting Missed Something?
17 The Executive Budget：An Idea Whose Time Has Passed
18 Mission，Driven，Results，Oriented Budgeting：Fiscai Administration and the New Public Management
19 Biennial Budgeting in the Federal Government
20 The Federal line—Item Veto：What Is It and What Will It Do?
21 State Item-Veto legal Issues in the l990s
Part Ⅲ Budgeting，Economics，and Popular Control：An Instrument of Democracy
22 Why the Government Budget Is Too Small in a Democracy
23 Why Does Government Grow?
24 A Reflection on Bureaucracy and Representative Government
25 Participatory Democracy and Budgeting：The Effects of Proposition l3
26 Common Issues for Voucher Programs
27 The Growing Fiscal and Economic Importance of State and l0cal Governments
28 lessons for the Future
29 The Fiscal Agenda of the States to the Year 2000
30 A Theoretical Analysis of the Case for a Balanced Budget Amendment
31 The Federal Budget and the Nations Economic Health
32 Debunking the Conventional Wisdom in Economic Policy
33 How Big Is the Prospective Budget Surplus?
Part Ⅳ Budgeting Systems and Management：An Instrument for Securing Administrative Efficiency and Economy
34 Performance Budgeting in Government
35 What Program Budgeting Is and Is Not
36 Planning and Budgeting：Whos on First?
37 Introduction to Zero-Base Budgeting
38 Organizational Decline and Cutback Management
39 Govemmental Financial Management at The Crossroads：The Choice IS Between Reactive and Proactive Financial Management
40 Using Performance Measures for Federal Budgeting：Proposals and Prospects
41 Implementing PBB：Conflicting Views of Success
42 Activity-Based Costing in Government：Possibilities and Pitfalls
43 Budget Issues：Effective Oversight and Budget Discipline Are Essential-Even in a Time of Surplus
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
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精彩书摘
The Development of Budgeting
and Budget Theory： The Threads of Budget Reform
Budgets are not merely affairs of arithmetic, but in a thousand ways go to the root of pros perity for individuals, the relation of classes, and the strength of kingdoms.
—Gladstone
Budgeting is, and always has been, the single most important decision-making process in any governmental organization. The budget itself is a governments most important reference document. In their increasingly voluminous and complex formats, budgets simultaneously record policy decision outcomes; cite policy priorities as well as program goals and objectives; delineate governments total service effort; and measure its performance, impact, and overall effectiveness.
The Dimensions of Budgeting
A public budget has four basic dimensions. First, it is a political instrument that allocates scarce public resources among the social and economic needs of a jurisdiction. Second, a budget is a managerial or administrative instrument, or both. It specifies the ways and means of providing public programs and services; it establishes the costs or criteria or both by
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