接續著八○年代的新右派思潮之改革,從九○年代以來,英國政府又進行了一連串的政府財政預算績效之強化。本文針對英國九○年代以來的制度性改革作介紹。之後,本篇論文也嘗試著針對英國的預算資料進行探討,主要是聚焦在英國政府支出、收入的趨勢變化、以及預算結構進行時間序列資料的分析,以此來檢驗過去幾年來的預算改革之影響。本文的研究結果也顯示了,英國政府的財政預算表現相較於其他歐美先進國家還是表現比較穩健的。 This paper attempts to investigate the fiscal and budget reform initiated in the United Kingdom. In the first section, we illustrate the fiscal and budget reform initiated during 1990s and its relevant institutional arrangements. Then, we examine the fiscal data from the British government, including debt rate as of GDP, budget deficit as of GDP, and the budget structure of national government in the United Kingdom, so as to get recognized of the impact of these fiscal reforms in this country. Our study suggests that the performance in the United Kingdom after 1990s is relatively wholesome compared to most advanced economies in Europe.