经济改革以来中国政府的预算外行为

Classic budgetary principles such as comprehensive budgetary principle (Sundelson, 1935) require that all governmental activities should be included into the budget. However, as many such as Caiden and Wildavsky (1974), Caiden (1989), Bennett and DiLorenzo (1983) and Wang (1995) have observed, in the late part of the 20th century, in both western and non-western countries, some government revenues and expenditures had been placed off-budget. Among these off-budgeting practices, Chinese off-budgeting finance is much attractive because of its large size and its controversial effects on economic and political development.