在美国,公共预算与财政(PBF)是公共管理领域的核心内容之一。相关研究和教学活动在中国的公共管理领域却处于相对边缘的位置。近年来,有学者呼吁在中国加强公共管理和公共财政之间的联系,但也有不同的观点和疑虑。这篇短文介绍了公共预算与财政的多重学科背景,讨论相关方向在美国大学的学科和课程设置,并分析未来在中国公共管理领域里加强PBF教学和研究的前景。 In the United States, public budget and finance (PBF) is one of the core areas of public administration. Related research and teaching activities are at a relatively marginal position in public administration in China. In recent years, some scholars have called for strengthening the link between public administration and public finance in China, but there are also different views and doubts. This essay introduces the multidisciplinary background of public budgeting and finance, discusses relevant disciplines and curricula in US universities and analyzes the future prospects of strengthening PBF teaching and research in the field of public administration in the PRC.