學術上的理論不斷的更新，新的研究方法不斷的出現．就行政學而言，它亦不能例外。假如，一門學科無法日新月異，不斷的增益。其將受淘汰，當可想見。筆者鑒於近幾年來，很少有人對財務行政之研究，作過突破性的嘗試，企求衡出瓶頸，乃在各位師長循循善誘下，不自量力的負起這個重擔，以「美國政府預算決策過程之分析」為題撰作本論文，窮兩年之歲月專心致志終底於成．玆敬獻之於各位關心人士之前，惟作者見識有限，誠恐尚有遺珠之失，如承先進賢達不吝指教，曷勝感激之至。
本論文得以完成，深荷吾師行政院主計處李局長增榮教授的策勵，不但使我寫本論文具有信心．且不時鼓勵望能為國家社會有所貢獻，在他百忙之中，大至觀念原則，小至遣詞用句，均承有所指點，獲益非淺。
由於國內有關財務行政方面的新著作相當缺乏，急需一些國外文獻與專書參考，筆者對刻在美國耶魯大學任教，而負有盛譽的財務行政學者萬達夫斯基(Aaron Wildavdky)，心儀已久，適值業師張世賢博士在該大學進修之便，使筆者能有機會獲得萬達夫斯基等新著多種，苦心研讀藉以接受新觀念，又中央研究院彭文賢博士在國內幫忙搜集各種資料；華力進所長督導，謝延庚主任的關懷，郭蓓華助教的鼓勵，以及許多師長同學友人的幫忙，謹於此一併致衷心之謝忱。

英文參考書籍
1. Bailey, Steven K., “ Congress Makes a Law, “ Syracuse University Press, Syrecuse, 1950.
2. Barbers, James D., “The Presidential Character : Predicting Performance in White House, “ Prentice-Hal, N. J., 1972.
3. Blechman, Barry H., Edward M. Gramlich, and Robert M. Hortman, “ Setting National Priorities, the 1976 Budget,” Brookings Institution, Washington D. C., 1975.
4. Davis, Karen, “ National Health Insurance-Benefits, Costs and Consequences, “ Brookings Institution, Washington D. C., 1975.
5. Downs, Anthony, “ Inside Bureaucracy,” Little-Brown Co., Boston, 1967.
6. Dye, Thomas R., “Understanding Public Policy, “ 3rd ed., Prentice-Hall Inc., N. J., 1978.
7. Edelman, Murray., “ The Symbolic Uses of Politics,” University of Illinois Press, Urbana, 1964.
8. Fenno, Richard, The Presidential Cabinet,” Vintage Press, N. Y., 1959.
9. Fenno, Richard, “ The Power of the Purse,” Little-Brown Co., Boston, 1966.
10. Fenno, Richard, “ Congressmen in Committee,” Little-Brown Co., Boston, 1973.
11. Fisher, Louis, “ Presidential Spending Power,” Princeton University Press, N. J., 1975.
12. Jones, Charles O., “An Introduction to the study of Public Policy, “ 2nd ed., Duxbury Press, Massachusetts, 1977.
13. Kimmel, Lewis H., “ Federal Budget and Fiscal Policy, 1789- 1958,” Brookings Institution, Washington D. C., 1959.
14. Lembro, Donald, “ The Federal Rathole,” Arlington House, N. J., 1975.
15. Lyden, Frement J., and Ernest G. Miller, “ Planning Programming Budgeting,” Markham, Chicago, 1972.
16. Manley, John F., “ The Politics of Finance,” Little-Brown Co., Boston, 1970.
17. Mansfield, Harvey C., ed., “ Congress Against the President,” Praeger Publishers N. Y., 1975.
18. Moreland, William, “ The Limits of Policy Discretion: A Non-Incremental Time-Series Analysis of Agency Appropriations,” Chio State University Press, Columbus, 1973.
19. Nathan, James Oliver, “U. S. Foreign Policy and World Order,” Little-Brown, Boston, 1976.
20. Neutsadt, Richard E., “ Presidential Power,” John Wiley- Sons, N. Y., 1960.
21. Ott, David J., and Attiat F. Ott, “ Federal Budget Policy,” 3rd. ed., Brookings Institution, Washington D. C., 1977.
22. Orfield, Gary, “ Congressional Power : Congress and Social Change,” Harcourt Brace Jovanovich Inc., N. Y., 1975.
23. Pechman, Joseph A., and Benjamin A. Okner, “ Who Bears the Tax Burden? “ Brookings Institution, Washington D. C., 1974.
24. Plotnick, Robert D., and Felicity Skidmore, “ Progress Against Poverty, “ Academic Press, N. Y., 1975.
25. Pressman L. J., and Aaron Wildavsky, “Implementation”, University of California Press, Berkeley, 1973.
26. Pyhrr, Peter A., “Zero-Base Budgeting : A Practical Management Tool for Evaluating Expenses, “ Wiley-Sons Co., N. Y., 1973.
27. Richardson, Ivan L., and Sidney Baldwin, “ Public Administration: Government in Action, “ Bell-Howell Co., Ohio, 1976.
28. Ripley, Randall B., and Grace A. Franklin, eds., “ Policy-Making in the Federal Executive Branch,” Free Press, N. Y., 1975.
29. Ruskay, Joseph A., and Richard A. Osserman, “ Halfway to Tax Reform, “ Indiana University Press, Indiana, 1970.
30. Russett, Bruce M., “What Price Vigilance ? “ Yale University Press, New Haven, 1970.
31. Simon, Herbert A., “ Administrative Behavior, “ 3rd ed., Free Press, N.Y., 1976.
32. Sharkansky, Ira,” The Politics of Taxes and Spending,” Bobbs-Merill Co., Indianapolis, 1969.
33. Wildavsky, Aaron, “Perspectives on the Presidency,” Little- Brown Co., Boston, 1975.
34 Wildavsky, Aaron, “Budgeting: Comparative Theory of Budgetary Process,” Little-Brown Co., Boston, 1975.
35. Wildavsky, Aaron, “ The Politics of the Budgetary Process,” 2nd ed., Little-Brown Co., Boston, 1974.
36. Wildavsky, Aaron, “The Politics of the Budgetary Process,” 3rd ed., Little-Brown Co., Boston, 1979.
37. Yarwood D. L., ed., “ The National Administration Systems Selected Readings,” John Wiley-Sons Inc., 1971.

中文參考書籍：
1.張則堯，財政學原理，三民書局，台北，民國64年。
2.郭婉容，總體經濟學，三民書局，台北，民國65年。
3.林華德，財政學，三民書局，台北，民國67年。

期刊：
1. National Journal
2. Public Administration Review
3. The American Political Science Review
4. The British Journal of Political Science
5. The Bureaucrat.

文獻：
1. Budget Control and Impoundment Act, 1974. Public Law 93-344.
2. Congressional Quarterly Weekly Report.
3. CBO, Budget Options for Fiscal Year 1977.
4. CBO, Five Year Budget Projections F/Y 1977-1981.
5. Committee on the Budget, U. S. Senate, Hearings, First Concurrent Resolution on the Budget, F/Y 1977.
6. Committee on the Budget, U. S. Senate, Hearings, Second Concurrent Resolution on the Budget, F/Y 1976.
7. Committee on the Budget, U. S. Senate, Second Concurrent Resolution on the Budget-F/Y 1976 and the Transition Quarter.
8. Committee on the Budget, U. S. senate, Effect of Fiscal and Monetary Policies on Capital Formation and Economic Growth.
9. Joint Economic Committee, The 1976 Joint Economic Report.
10. OMB, Budget of the U. S. Government F/Y 1977.
11. OMB, Special Analysis, Budget of the U. S. Government, F/Y 1977.
12. OMB, Current Service Estimates for Fiscal Year 1977.
13. U. S. House of Representatives, Congressional Record.