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

摘要： 文章首先根据利益相关者理论对确定型、预期型、潜在型政府预算利益相关者进行了分类界定,进一步基于目标属性、条件匹配性、督查机制以及基本结果考察了三种类型政府预算利益相关者行为选择,发现内生目标的资源条件匹配性高,督查机制比较完善;外生目标资源条件匹配性低,督查机制容易缺失,基本结果是外生目标更容易诱发政府预算软约束。最后提出继续拓宽预算民主广度、深化人大及其常委会预算督查机制、增强政府预算活动公开性等强化政府预算硬约束路径。

关键词: 政府预算, 利益相关者, 行为选择, 软约束