公共财政管理工具有效吗？（上）

摘要

There exist shortfalls in the three public finance management tools, namely, information, procedure and rules. For example,the cost of obtaining external information is high,and there is information overload,conflict of policy-making division and negative function of rules. However, the management tools are not totally useless. The modernization of public finance management is a long-term task,which needs to constantly explore more complete in-formation,complete procedure and more effective rules.%信息、流程和规则三大公共财政管理工具都存在缺陷，如获取外部信息成本高、信息超载、决策分工冲突、规则具有副作用等等，但管理工具并非无用。公共财政管理现代化是一项长期任务，需要不断探寻更完备的信息、更完整的流程、更有效的规则。