关键词: 政府预算, 利益相关者, 行为选择, 软约束

Abstract: This paper first divides the government budget stakeholders into identified, expected and potential stakeholders based on the stakeholder theory, and then analyzes the behavior choice of government budget stakeholders based on the target attribute, the resource condition, the supervision mechanism and the basic results. It is found that the endogenous targets have a higher resource condition and a relatively perfect supervision mechanism, whereas the exogenous targets have a lower resource condition and a comparatively inferior supervision mechanism. The basic conclusion is that the exogenous target is more likely to induce the soft constraints budget. Finally, we propose some effective ways to reform the government budget, such as broadening the breadth of budget democracy, deepening the budgetary supervision mechanism of the NPC and enhancing the openness of the government budget activities.

Key words: Government Budget, Stakeholder, Behavior Choice, Soft Constraints