社会福祉予算の動向 : ゼロ・シーリングと社会福祉予算の構造(行財政改革と社会福祉)

概要

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The social welfare budgeting has been incremental. The incremental approach in the budget theory, which is epitomized in classic literature by Simon, Lindblom and Wildavsky, assumes that budgetary actors are constrained by limited rationality and the result is an incremental decision-making process. In the incremental budgetary process, the previous year's budget has a significant role to play becauce it is an acknowledged fact of administative life that in almost all public agencies, in normal times, the existing level of expenditure, the "base", is assumed to be prima facie valid. Consequently it is most fruitful, in examining the behavioural process, to take the previous levels as given, and to analyse the dynamics of change which distinguish Yt from Yt-1 allocation. An analysis of the social welfare budget data, from 1961 fiscal year to 1983 fiscal year, has proved that the Japanese social welfare budget was maked using the incremental method. This, in other words, imply that the social welfare expenditure was allocated subject to the "pie logic". Therefor, when development budgeting was predominant, and when, recently, retrenchment budgeting has become more familiar, in both cases, the evidence suggests that budgetary processe were highly incremental with budgetary attention focused upon marginal increases or reductioon in expenditure.
一般社団法人日本社会福祉学会の論文
1983-06-30