联邦拨款及其他资金对一般基金支出决策的影响:对一个城市的详细分析

The Impact of Federal Grants and Other Funds on General Fund Expenditure Decisions: A Detailed Analysis of One City

Journal of Public Administration Research and Theory · 1998
被引 10
ABS 4

中文导读

本研究以垃圾桶模型为框架,分析一个城市中联邦拨款、一般基金支出及其他基金支出之间的关系,发现拨款对一般基金有正向滞后效应,且影响因部门规模和收入条件而异。

Abstract

Using the garbage can model as a framework, this research examines the relationships among three types of expenditures in one city over time: general fund expenditures, expenditures of federal grant money, and other expenditures that are grouped into various nongeneral fund accounts such as enterprise funds and state shared-revenue funds. The analysis includes appropriations as well as changes to appropriations (transfers and supplemental appropriations) that occur throughout the fiscal year and examines these relationships across departments and for the city as a whole. Overall, the findings show a positive relationship between grants and general fund expenditures, in which grants have a lagged effect on the general fund, and show that the effect of grants is both direct and indirect by way of supplemental appropriations. At the departmental level, however, these impacts vary according to the size of the department and environmental conditions such as the availability of revenue and size of the department.

公共财政政府会计财政联邦主义城市预算