中文摘要：

政府治理中,预算制度和过程建设是关键,一个为民负责、有制衡监管和公开透明机制的预算制度,应能起到压缩非良态治理的空间并最后达成良态治理的作用。美国联邦的预算制度,其政治权力的制衡、立法对行政的监管以及其制度的公开透明,有其可取之处。然而,尽管有比较完整的预算制度,联邦却依然频发预算僵局。当联邦预算僵局被放置在政府治理的框架中来看待时,这样的僵局更多反映的是美国制衡监管的制度设计。从国际比较看,有预算僵局不一定是坏事,而没有预算僵局不一定是好事。

英文摘要：

Budget system and process construction are basic mechanisms in government governance. A sound budget system or process, which includes balance, control and transparency, reduces the space for bad governance and sets up the foundation for good governance in the public sector. Such a system is a necessary, if not sufficient, condition for the latter. In the course of the past 100 years, the federal budget processes have evolved through various reform efforts into a sound and rigorous system with principles of accountability and transparency. However, the impasses in the federal budget arena have occurred from time to time, particularly with an increasing frequency in most recent years. In the analysis of their forms and systemic causes, such budget impasses are put in a framework of governance and shown that they are mainly the reflection of the U.S. check- and-balance regime. Finally, in a simple cross-national background, it is pointed out that having such budget impasses is not necessarily a terrible thing, nor is it so wonderful without them.