摘要: This article examines the development of public budgeting since Industrial Revolution to offer an explanatory framework on as a governance instrument. The proposes that has evolved innovations in financial administration respond socio-economic challenges society entered industrial, welfare and economy states. Government first expanded provide services were vital during early industrialization; it then increased expenditure social programs dissolve potential unrests; finally intensified intervention mitigate drastic fluctuations national economies. Corresponding three eras, gone through stages: budget, finance, economy. In course, shifted from micro macro focus, moving toward longer spans, wider perspectives, loss annual budget balance. includes mini-cases test framework. It concludes with directions for further research.
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