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今天为大家带来的是Marc Robinson的研究：《合同预算》。
合同预算旨在将公共预算重构为供应机构与中央政府之间的购买合同体系。其概念源于一个简单的合同模型，即购买者以预先商定的价格从供应机构采购明确界定的成果。因此，合同预算融合了基于产出的预算模式与推动公共部门运作方式向市场靠拢的趋势。本文首先回顾了基于产出预算的常见问题，随后分析了合同化过程中面临的具体挑战。最终得出结论，合同预算难以适应复杂公共部门的预算现实。
Contract budgeting attempts to reconfigure public budgeting as a system of purchase contracts between provider agencies and central government. It draws its inspiration from a simple model of contract in which the purchaser buys clearly specified outputs from a provider at a preagreed price. Contract budgeting thus represents a fusion of output-based budgeting schemas with the newer enthusiasm for placing the public sector on a ‘market’ footing. This paper reviews the problems which confront any form of output based budgeting, and then analyses the specific issues of contractualization. It concludes that contract budgeting does not well fit the realities of budgeting in a complex public sector.
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Robinson, M. (2000). Contract Budgeting. Public Administration, 78: 75-90.
https://doi.org/10.1111/1467-9299.00193（或点击文末“阅读原文”查看）《公共行政》微信公众号刚刚上线不久，我们期待来自各界的宝贵意见，您可将您的建议发送给后台。如果您对我们推送的文章感兴趣，也可在下方留言评论，与其他读者一起交流。
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