Original
Rethinking Budgeting? An Analysis of Budget Theory and Reform for Modernizing Municipal Practice
Abstract
ABSTRACT This study examines the persistent gap between budget theory and practice in local governments, using the Government Finance Officers Association's (GFOA) Rethinking Budgeting Initiative as a case study. Analyzing 32 GFOA publications from 2020 to 2024, we identify four key themes in the GFOA's attempt to modernize budgetary decision‐making: public values, behavioral science, coordination and collaboration, and fiscal prudence. Through a narrative synthesis grounded in budget theory, we find normative theories align with reforms emphasizing participatory practices and public values, while descriptive theories underpin traditional fiscal approaches. The endurance of incremental budgeting, despite reformist rhetoric, underscores the challenge of transforming budget practice. Our findings suggest meaningful reform depends on integrating behavioral insights, stakeholder collaboration, and value‐driven goals with theoretical frameworks. Ultimately, this study contributes to scholarly discourse by highlighting opportunities to advance budget theory and improve practitioner engagement, offering a pathway for more adaptive and responsive local government budgeting practices.
中文
重新思考预算？现代市政实践中的预算理论与改革分析
摘要
摘要：本研究以政府财政官员协会（GFOA）的“重新思考预算”倡议为案例，考察地方政府预算理论与实践中长期存在的鸿沟。通过分析2020年至2024年间GFOA发布的32份出版物，我们识别出GFOA在推动预算决策现代化方面的四个关键主题：公共价值、行为科学、协调与合作以及财政审慎。基于预算理论进行叙事性综合后，我们发现规范理论与强调参与式实践和公共价值的改革相契合，而描述性理论则支撑传统财政路径。尽管改革话语盛行，增量预算的延续凸显了转变预算实践所面临的挑战。我们的发现表明，有意义的改革取决于将行为洞察、利益相关者协作和价值驱动目标与理论框架相结合。最终，本研究通过揭示推进预算理论和改善实践者参与的机会，为学术讨论作出贡献，并为更具适应性和回应性的地方政府预算实践提供路径。
关键词
预算理论、预算改革、地方政府、市政预算、政府财政官员协会、行为科学、公共价值、增量预算