目录 Public Budgeting in America: A Twentieth Century Retrospective
Introduction: From New York City to Sunnyvale and Rock Hill
Origins and Historical Context of the Budget Idea
Budget Reforms and Innovations
From the Legislative Budget to the Executive Budget
Line-Item Budgeting
Performance Budgeting
Program Budgeting
Planning, Programming, Budgeting System (PPBS)
Zero-Based Budgeting
Critiques of Budgetary Reform
Budget Reform in the 1990s: The "New" Performance Budgeting
Federal Reform Efforts in the 1990s
State Reform Efforts in the 1990s
Local Reform Efforts in the 1990s
CONCLUDING REMARKS: Prospects for Budgeting in the 21st Century 参考资料 Bibb, J. W. (1984, Fall), "A Retrospective Look at State Budgeting," State and Local Government Review, 16: 123-129.
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Governmental Accounting Standards Board (GASB) (1994), Concepts Statement No. 2 of the Governmental Accounting Standards Board on Concepts Related t.. 简单介绍 希望参加公共管理与政府绩效相关项目的同学和专家请与我邮件联系，直接发信到my6415@hotmail.com，有其它问题，请一并邮件联系我，长期有效^_^

Reviewing the development of budgeting in America in the twentieth century, this article assesses where public budgeting is as it approaches the twenty-first century. Five periods are identified in American budgeting, drawing upon the work of Schick and Rubin: control, management, planning, prioritization and accountability. Budgeting in the 1990s is described as characterized by accountability and a "new" performance budgeting emphasis. The authors argue that the budget reform movement is still alive and well in American government, with local governments once more leading the way.