关键词: 美国进步时代,政府预算改革,国家治理能力

Abstract: During the Progressive Era in the United States, the games between governments, citizens, social organizations, and parliament lit the fire in the reform of the grass-roots governments, such factors as industrialization, urbanization, immigrant Americanization and local autonomy further played a boosting role, spreading the reform of grassroots governments to the federal level to establish a unified federal budget system. The new budget system adjusted the power structure among the public, the parliament and the administrative organs, promoted the further improvement of the national governance system and consolidated the fruits of the reform. The United States took the budget reform of the grass-roots governments as the breakthrough point, reformed the national budget system, and then enhanced the national governance ability. These government budget reforms present many enlightenments to the present Chinese reforms: during the budget reform, the citizens’ consensus should be constantly expanded and the citizens’ political identity should be enhanced; the government information disclosure system should be further promoted; the principle of budgetary legality should be implemented and the budgetary legal responsibilities should be strengthened; the current leadership system of audit institutions should be reformed and the auditing and supervision system of budgets and final accounts should be put into effect; the positive role of social organizations and local governments in the reform should be attached with great importance, the budget reform should be pushed from sector-guidance to system-driven, from administration dominance to joint governance, so as to lead and boost the modernization of the national governance system and the governance capacity.

Key words: the Progressive Era of USA; government budget reform; national governance capacity