Conceptual Analysis on the Functions of Information and the Social Evaluation Systems in the Budgetary Process

本文认为，预算过程是纳税人与预算决策者之间通过国内经济公共决策渠道进行沟通的一种沟通机制，其对预算理论的基本贡献在于：- （1）如果我们把选民或纳税人看作文明社会的tragers，他们的判断或动机取决于他们在以往公共决策过程中的经验中是否能够做到边做边学。（2）这种能力不仅意味着研究私人动机活动的经验，而且还意味着从几个政治团体提出的预算的社会评价中作出判断。（3）社会评价取决于以下因素：（1）积累的信息量。（首先是内在价值，这意味着有用的和宝贵的信息，科学和艺术），已从前几代人和2）接受能力的选民（人民）从股票促进发展的教育系统的社会。

In this report, we find the budgetary process is a kind of consunication system between taxpayers and budgetary policy makers through the channel of the public decision making in the domestic economy.The fundamental contributions to budgetary theory are following : -(1)If we regard voters or taypayers as the tragers of the civilized society, their judgements or mnotivations depend on their cpabilities to learning by doing in the former experiences of the public decision making process.(2)That capabilities mean not only to study the experiences on the activities following private motivations but also to judge from social evaluations of the budgets presented by several political groups.(3)The social evaluations depend on the following elements : -1)the accumulated information stocks. (above all, intrinsic value that means useful and invaluable information about sciences and arts)that have been succeeded from the former generations and2)acceptant capacities of the voters(people)from the stocks promoting by the development of the education systems of the society.