本文選題：地方政府 + 預(yù)算僵化�。� 參考：《中央財經(jīng)大學》2014年博士論文

【摘要】：預(yù)算在地方政府治理中正扮演越來越重要的角色,但本文觀察到,預(yù)算管理僵化和過度裁量在實踐中的發(fā)展,正逐步而系統(tǒng)地削弱中國地方政府的預(yù)算治理能力,并可能導致預(yù)算改革出現(xiàn)方向性偏差。如何限制預(yù)算僵化,保障充分和合理的預(yù)算裁量,同時避免過度和不當?shù)念A(yù)算裁量,已經(jīng)成為預(yù)算理論與實踐亟待研究和解決的重大課題。本文旨在闡明預(yù)算僵化的存在導致合理裁量的不足,過度裁量的泛濫損害地方治理能力,并在此基礎(chǔ)上提出適當?shù)膶Σ呓ㄗh。預(yù)算裁量是指政府可以根據(jù)經(jīng)濟發(fā)展趨勢變化和財政經(jīng)濟目標變化等具體情況,相機抉擇地做出政策安排和資源配置的決定。如果政府決定“做什么”或“不做什么”,均由法定預(yù)算程序本身決定,而不是在預(yù)算程序之外做出,預(yù)算就是“裁量式”的。實現(xiàn)政府善治,就要求在預(yù)算年度內(nèi),在預(yù)算過程中,完成政策制定和預(yù)算資源配置這兩個政府治理的關(guān)鍵方面,而不是使這兩個方面外在于預(yù)算的過程。預(yù)算僵化是指預(yù)算資源的配置決定在預(yù)算過程之外做出,預(yù)算過程只是被動地計算落實這些決定需要的資源,而不能根據(jù)國家戰(zhàn)略優(yōu)先性和政策重點相機抉擇地配置資源。法定支出、專項轉(zhuǎn)移支付和部門�？睢鶆�(wù)利息的償付、其他剛性支出等,固化了預(yù)算資金在特定用途和特定項目上的使用,使預(yù)算資金難以從低效或次優(yōu)項目中轉(zhuǎn)移出來并進入到高效或最優(yōu)項目中;財力向中央集中、地方稅體系不健全造成了財權(quán)上移,事權(quán)劃分不合理造成了事權(quán)向地方政府下移;�？顚Ｓ煤偷胤秸荒茏灾髦涫褂玫钠渌杖�(主要是上繳上級政府的收入)等造成了收入方面的預(yù)算僵化;預(yù)算管理中注重投入而非產(chǎn)出與績效,過分強調(diào)了預(yù)算的控制功能,造成了預(yù)算管理的低效;對社會福利水平的重視促使社會保障支出逐步增加,以上這些問題都造成了預(yù)算管理缺乏靈活性,并表現(xiàn)為預(yù)算僵化�？傊�,凡是預(yù)算過程本身不能決定的政策制定和資源配置都會導致預(yù)算僵化。預(yù)算僵化會造成合理預(yù)算裁量的不充分,即在預(yù)算過程中完成政策制定和財政資源配置的潛力不足。預(yù)算管理過度裁量是指行政部門的預(yù)算決策逾越相關(guān)法律和立法機關(guān)的授權(quán),導致公共利益受到損害的行為。為了滿足新的支出需求,地方政府通常通過發(fā)掘體制外收入的方法來獲得預(yù)算資源,由此造成的過度財政負擔形成了“公地悲劇”或“共用資源池”問題。唯GDP論和政績考核制度,使地方政府更關(guān)注形象工程與政績工程,忽視了預(yù)算的民主參與,造成了資源配置的浪費和低效;預(yù)算收入連年超收,也使得地方政府產(chǎn)生了擴大支出規(guī)模的強烈動機,通過地方政府債務(wù)彌補預(yù)算收支偏差,加重了地方政府負擔;地方政府為擴大自主性收費動機產(chǎn)生的預(yù)算外收入、為突破預(yù)算限額而進行的“跑部錢進”,這些超越法定預(yù)算授權(quán)的行為都造成了預(yù)算管理的難度,屬預(yù)算程序外的裁量,這種裁量會破壞預(yù)算裁量和預(yù)算控制,帶來顯性及隱性的財政風險,損害政府治理,導致“劣治”而非“良治”。十八屆三中全會通過的《中共中央關(guān)于全面深化改革若干重大問題的決定》中,“財稅體制是國家治理的基礎(chǔ)和重要支柱”以及“構(gòu)建全面規(guī)范、公開透明的預(yù)算制度”,表明了提升治理能力已成為現(xiàn)代預(yù)算制度建構(gòu)和新時期全面深化財稅改革的焦點。伴隨著我國地方支出占中國全部支出的比重已高達80%以上,且位居世界最高水平,預(yù)算在地方治理中也顯示出了日益重要的作用。預(yù)算不只是對財政資金實施法定控制的主要工具,也是促進政府政策的主要工具,是政府施政的利器,是政府治理的核心。預(yù)算治理指在始于預(yù)測而終于評估和審計的預(yù)算過程中,制定與實施政策、配置預(yù)算資源以解決各種難題和挑戰(zhàn)的系統(tǒng)方法。地方政府的預(yù)算治理能力,取決于在正式的即法定的預(yù)算過程中高質(zhì)量地完成政策制定和資源配置的能力。充分且合理的預(yù)算裁量權(quán)是預(yù)算治理能力不可或缺的前提條件和基本保障,預(yù)算僵化限制和削弱了預(yù)算裁量,從而削弱了預(yù)算治理能力和政府治理能力。因此,對于地方政府而言,預(yù)算僵化和過度裁量是現(xiàn)行預(yù)算制度的兩個重大軟肋,嚴重削弱了預(yù)算治理能力。對于地方政府而言,實施預(yù)算治理的過程就是發(fā)揮預(yù)算功能的過程,在預(yù)算的控制、管理、計劃、政策和民主功能中,僵化代表了預(yù)算的控制功能被強化,過度裁量代表了預(yù)算的政策功能被放大。預(yù)算政策功能的實現(xiàn)需要適度的管理靈活性,但過度裁量又是腐敗、尋租行為產(chǎn)生和破壞分稅制財政體制的根源。預(yù)算僵化與過度裁量的沖突集中反映了現(xiàn)實中實現(xiàn)控制功能與政策功能均衡的迫切性,“守住今天”的剛性約束和“抓住明天”的應(yīng)對更緊迫的未來挑戰(zhàn)之間的選擇和沖突,成為地方政府預(yù)算管理改革亟需解決的現(xiàn)實問題。如何解決預(yù)算過度裁量和僵化的沖突,實現(xiàn)預(yù)算功能的均衡,完善地方政府預(yù)算管理體制,實現(xiàn)政府善治,是我們亟需認真思考及解決的問題。本文試圖從實現(xiàn)預(yù)算靈活性與約束性的平衡即預(yù)算政策功能與控制功能的均衡這一角度探尋地方政府公共預(yù)算改革的可行途徑。并試圖解決三個重點問題,即:(1)在什么意義及什么程度上,預(yù)算控制和預(yù)算裁量是必需的和適當?shù)?(2)實踐中預(yù)算僵化(裁量不足)和過度裁量將產(chǎn)生怎樣的危害?(3)應(yīng)建立怎樣的矯正機制來實現(xiàn)管理靈活性與約束性即預(yù)算控制功能與政策功能的平衡?由于這一問題很少受到關(guān)注,因此對此問題的研究具有挑戰(zhàn)性和現(xiàn)實意義。為解決以上問題,本文在預(yù)算的功能理論、經(jīng)濟人假設(shè)、公共產(chǎn)品理論、公共選擇理論、新公共管理理論、委托代理理論和財政分權(quán)理論的基礎(chǔ)上,運用理論和實證相結(jié)合、比較分析和規(guī)范分析相結(jié)合、定性分析和定量分析相結(jié)合、案例法和實地調(diào)查研究相結(jié)合的方法,借鑒發(fā)達國家、oecd國家和轉(zhuǎn)軌制國家在政府預(yù)算改革方面的成功經(jīng)驗,結(jié)合中國實際,從研究預(yù)算基本理論、預(yù)算僵化和預(yù)算裁量本質(zhì)內(nèi)涵和影響因素、預(yù)算裁量權(quán)獲得和財政空間的創(chuàng)造等層次逐步展開分析,對地方政府預(yù)算裁量問題進行系統(tǒng)深入的研究,提出了預(yù)算管理僵化與過度裁量的矯正機制,即地方政府預(yù)算裁量權(quán)提升和創(chuàng)造地方財政空間。本文的主要結(jié)論有:(1)預(yù)算僵化和過度裁量在中國地方預(yù)算中的發(fā)展,正在損害地方政府的預(yù)算治理能力。預(yù)算僵化無法體現(xiàn)基于戰(zhàn)略優(yōu)先性的資源配置和結(jié)果導向的營運績效,造成預(yù)算與政策相脫節(jié)、公共支出績效低下、民主參與不足等。預(yù)算過度裁量體現(xiàn)了脫離“財政紀律與總量控制”的不良預(yù)算行為,會造成預(yù)算資金安排與使用脫離預(yù)算控制,產(chǎn)生預(yù)算資源的浪費,導致尋租和腐敗。(2)預(yù)算治理是政府治理的核心和關(guān)鍵。預(yù)算不僅是政府施政的有力工具,也是聯(lián)接政府與公民的財政紐帶。財政是國家治理的基礎(chǔ)和重要支柱,科學的財稅體制是將公共治理理念的受托責任、預(yù)算透明度、參與性和可預(yù)見性等融入預(yù)算,以提高政府治理能力,最終達到“善治”。(3)地方政府的預(yù)算治理能力,取決于在正式的、即法定的預(yù)算過程中高質(zhì)量地完成政策制定和資源配置的能力。預(yù)算治理指在始于預(yù)測而終于評估和審計的預(yù)算過程中,制定與實施政策、配置資源,以便協(xié)調(diào)和解決各種不同利益沖突和難題的系統(tǒng)方法。預(yù)算僵化會削弱預(yù)算治理能力和政府治理能力,預(yù)算過度裁量則會導致預(yù)算管理逾越合理的限度,因此充分且合理的預(yù)算裁量則成為預(yù)算治理能力不可或缺的前提條件和基本保障。保障充分和合理的預(yù)算裁量就要約束和引導政府在預(yù)算過程中,完成大部分政策制定與資源配置任務(wù),并保障其質(zhì)量,避免將預(yù)算程序矮化為“計算程序”。(4)限制預(yù)算僵化的關(guān)鍵,在于要求預(yù)算的控制與政策功能間的適當平衡,充分發(fā)揮預(yù)算的政策功能,避免片面強調(diào)預(yù)算的控制功能而忽視政策功能,為此,要合并和壓縮專項轉(zhuǎn)移支付、擴大一般性轉(zhuǎn)移支付;修訂部門法律、取消重點支出的掛鉤機制;減少基數(shù)法的使用,增加零基預(yù)算法的使用;賦予地方政府必要的收入自主權(quán);引入中期滾動預(yù)算,逐步以基線籌劃方法取代基數(shù)法;控制政府債務(wù)的增長,控制公民權(quán)益支出的增長,避免走福利國家的老路。(5)解決預(yù)算過度裁量的關(guān)鍵,在于將政府活動與財政資源納入法定預(yù)算過程,確保預(yù)算的全面性、完整性、公開性和透明度。地方預(yù)算收入的編制,要與地方經(jīng)濟社會發(fā)展水平相適應(yīng),與財政政策相銜接;強化受托責任,實現(xiàn)預(yù)算民主;預(yù)算的重心由投入轉(zhuǎn)向結(jié)果;建立中長期跨年度預(yù)算,引入權(quán)責發(fā)生制會計;建立規(guī)范合理的中央和地方政府債務(wù)管理及風險預(yù)警機制。本文的創(chuàng)新點在于:在理論研究方面,將預(yù)算僵化、過度裁量置于預(yù)算治理與政府治理的背景下加以研究;將預(yù)算治理理解為通過預(yù)算過程(始于預(yù)測終于評估和審計)制定與實施政策、配置資源以解決各種難題和挑戰(zhàn)的系統(tǒng)方法,是政府治理的核心和關(guān)鍵;提出了矯正預(yù)算僵化和過度裁量的概念框架和對策;對地方政府預(yù)算裁量的規(guī)模和趨勢進行了初步估算,通過定量研究得出中國地方政府預(yù)算裁量空間不足的結(jié)論;選取內(nèi)蒙古自治區(qū)為例,進行了地方政府預(yù)算裁量規(guī)模和趨勢的案例分析,對地方政府預(yù)算管理體制的完善和改進提供了理論性的參考和建議。由于時間和資料限制,本文對一些問題的研究尚不深入,這些也是未來繼續(xù)研究的對象:對我國地方政府預(yù)算裁量范圍和預(yù)算裁量度的界定還需要進一步的研究;地方政府預(yù)算裁量規(guī)模和趨勢的實證分析,只能進行初步的測算,不夠準確;地方政府預(yù)算基礎(chǔ)數(shù)據(jù)資料與統(tǒng)計口徑的變化,可能需要對結(jié)果進行一定的修整;經(jīng)濟學理論對于現(xiàn)實研究仍有一定的局限性,尤其是文章中所運用的政府預(yù)算理論、公共財政理論等還處于不斷的發(fā)展和變化的過程中,因此,對預(yù)算裁量相關(guān)理論分析框架的微觀基礎(chǔ)有待進一步加強;由于中國目前宏觀經(jīng)濟環(huán)境和預(yù)算管理仍處于變化中,預(yù)算管理改革的方向在理論上也存在著多樣性,文中通過分析論證所得到的對預(yù)算過度裁量與僵化的矯正機制的研究結(jié)論仍是初步的,在實際運用過程中的可行性可能還存在欠缺。
[Abstract]:Budget plays a more and more important role in local government governance. However, this paper has observed that the development of rigid budget management and excessive discretion in practice is gradually weakening Chinese local government's budgetary governance capability gradually and systematically, and may lead to the direction deviation of budget reform. Reasonable budget discretion and avoid excessive and improper budget discretion have become a major issue in the budget theory and practice. The aim of this paper is to clarify the shortage of reasonable discretion in the presence of the existence of budget stiffness, and the overflow of excessive discretion to damage local governance. On this basis, the appropriate countermeasures and suggestions are put forward. Discretion means that the government can make policy arrangements and resource allocation decisions based on the changes in economic development trends and changes in financial and economic goals. If the government decides "what to do" or "do not do", it is determined by the legal budget itself, not outside the budget process, and the budget is " In the budget process, it is necessary to complete the key aspects of the two government governance in the budget process and in the budget process, instead of making the two aspects of the budget process. The budget rigidification means that the allocation decision of the budget resources is made outside the budget process, and the budget process is only the same. It is a passive calculation of the resources required for the implementation of these decisions, rather than the allocation of resources according to national strategic priorities and policy priorities. Statutory expenditure, special transfer payments and Department funds, debt interest payment, other rigid expenditure, etc., solidify budget funds for specific uses and specific projects, so as to make budgetary funds. Gold is difficult to transfer from inefficient or suboptimal projects and enter into high efficiency or optimal projects; financial power is centralized to the Central Committee, and the local tax system is not perfect, resulting in the shift of financial power, the unrational division of the power of affairs has resulted in the removal of the power to the local government; the special funds and the other income that the local government can not use from the master (mainly to the superior to the superior) The income of the government, such as the income of the government, has resulted in the stiffness of the budget, and the emphasis on input rather than output and performance in the budget management overemphasized the control function of the budget, which resulted in the low efficiency of budget management, and the emphasis on the level of social welfare promoted the gradual increase of social security expenditure, which resulted in the lack of flexibility in budget management. In short, the policy formulation and resource allocation that can not be determined by the budget process will lead to the budget rigidity. The budget stiffness will cause inadequate budget discretion, that is, the potential for the completion of policy making and the allocation of financial resources in the budget process is insufficient. In order to meet new expenditure demands, local governments usually obtain budgetary resources by excavating external income methods to meet new expenditure needs. The resulting excessive financial burden forms the "public land tragedy" or "shared resource pool". Only GDP theory And the performance appraisal system makes the local government pay more attention to the image project and the achievement project, neglects the democratic participation of the budget, causes the waste and inefficiency of the allocation of resources; the annual overcollection of the budget income also makes the local government produce a strong motivation to expand the scale of expenditure, and make up the local government debt to make up the budgetary revenue and expenditure deviation and aggravate the place. The government's burden; the local government, in order to expand the extra budgetary income generated by the motivation of the autonomy fee, is the "run money" to break through the budget limit. These actions that exceed the statutory budget authorize all cause the difficulty of budgetary management, which are outside the budget procedure, which will destroy the budget and budget control, and bring the dominance and the dominance. The recessive financial risk, which undermines government governance, leads to "bad governance" rather than "good governance". In the third Plenary Session of the 18th CPC Central Committee, the Central Committee of the Communist Party of China decided on several major issues of comprehensive reform, "the financial and tax system is the foundation and important pillar of national governance" and "the construction of a comprehensive, transparent and transparent budget system". The promotion of governance capacity has become the focus of the construction of the modern budget system and the deepening of financial and tax reform in the new period. With the proportion of local expenditure in China's total expenditure up to 80%, and the highest level in the world, the budget has also shown an increasingly important role in local governance. The budget is not only a financial capital. The main tool for legal control is the main tool to promote government policy, a tool for government administration and the core of government governance. Budget governance refers to a systematic approach to the formulation and implementation of policies, the allocation of budgetary resources to solve various difficult problems and challenges in the budget process that begins with the prediction and final assessment and audit. The ability to calculate governance depends on the ability to complete policy making and resource allocation in a formal and statutory budget process. Adequate and reasonable budget discretion is an indispensable prerequisite and basic guarantee for budgetary governance. Budget rigidification limits and weakens the pre budget, thus weakening budget governance capacity and governance. Therefore, for local governments, budgetary stiffness and excessive discretion are two major weaknesses of the current budget system, which seriously weaken the ability of budgetary governance. For local governments, the process of implementing budgetary governance is the process of playing the function of budget, and is rigid in the pre calculated control, management, plan, policy and democratic functions. The control function of budget is strengthened. Excessive discretion represents the enlargement of the policy function of budget. The realization of budget policy function needs moderate management flexibility, but excessive discretion is corruption, rent-seeking behavior produces and destroys the root of the fiscal system of tax separation system. The conflict between budget rigidity and excessive discretion reflects the reality in reality. The urgency of realizing the balance between the control function and the policy function, the choice and conflict between the rigid restraint of keeping today and the more urgent future challenges to "seize the tomorrow", become the realistic problem that the local government budget management reform needs to solve urgently. How to solve the budget discretion and the rigid conflict and realize the budget function Balanced, perfect local government budget management system and the good governance of the government are the problems we urgently need to think and solve. This paper tries to explore the feasible way for the reform of local government public budget from the angle of realizing the balance of budget flexibility and restraint, that is, the balance between the function of budget policy and the function of control, and tries to solve three important ways. Point questions, namely: (1) in what sense and to what extent, budget control and budget discretion are necessary and appropriate? (2) what harm will the budget stiffness (3) and excessive discretion in practice produce? (3) how to establish the correction mechanism to achieve the management flexibility and constraint that is the balance between the budget control function and the policy function? In order to solve the above problems, this paper is based on the theoretical and empirical phase on the basis of the functional theory of the budget, the hypothesis of the economic man, the public product theory, the public choice theory, the new public management theory, the principal-agent theory and the theory of fiscal decentralization. Combining the combination of the comparative analysis and the normative analysis, the combination of qualitative analysis and quantitative analysis, the combination of case law and field investigation, the successful experience of the government budget reform in the developed countries, the OECD countries and the transition countries in the government budget reform is drawn from the basic theory of the study budget, the budget rigidity and the budget discretion based on the Chinese reality. The quality connotation and the influencing factors, the level of budget discretion and the creation of financial space are gradually analyzed. The systematic and in-depth study of the local government budget discretion is carried out systematically. The correction mechanism of budget management and excessive discretion is put forward, that is, the promotion of local government budget discretion and the creation of local financial space. The main conclusion of this paper is the main conclusion of this paper. There are: (1) the development of budget stiffness and excessive discretion in China's local budget is undermining local government budget management ability. Budget stiffness can not reflect the resource allocation and result oriented operating performance based on strategic priority, resulting in disconnection between budget and policy, low public expenditure performance, lack of democratic participation, and so on. The discretion reflects the bad budgetary behavior that divorced from the "financial discipline and the total control", which will cause the budget fund arrangement and the use of the budget control, produce the waste of the budget resources, and lead to the rent-seeking and corruption. (2) the budget governance is the core and key of the government governance. The budget is not only a powerful tool for government administration, but also a link between government and public. The financial ties of the people. Finance is the foundation and important pillar of national governance. The scientific financial and tax system is the responsibility of the public governance concept, the budget transparency, participation and predictability in the budget, in order to improve the government's ability to govern, and finally achieve "good governance". (3) the government's budget governance ability depends on the formal, that is, The ability to achieve high quality policy making and resource allocation in a statutory budget process. Budget governance refers to the formulation and implementation of policies and allocation of resources to coordinate and solve various conflicts and problems in the budget process that begins with prediction and finally assessment and audit. Budget rigidity will weaken the capacity for budget governance and the ability to reduce budget governance. The government's ability to govern, the excessive budget will lead to the reasonable limit of budgetary management, so the sufficient and reasonable budget discretion is an indispensable prerequisite and basic guarantee for the budget management ability. To guarantee the sufficient and reasonable budget discretion, the government should guide the government to complete most of the policies in the budget process. And the task of resource allocation, and to ensure its quality, avoid the budget procedure to be dwarfed to the "calculation procedure". (4) the key to restricting the budget stiffness is to demand the appropriate balance between the budget control and policy function, make full use of the budget function, avoid the one-sided emphasis on the control function of the budget and ignore the policy function. Therefore, it should be merged and pressed. Reduce the special transfer payment, expand the general transfer payment, revise the department law, eliminate the linkage mechanism of the key expenditure, reduce the use of the base law, increase the use of the zero base budget law; give the local government the necessary income autonomy; introduce the medium term rolling budget, gradually replace the base line method, and control the growth of government debt, To control the growth of civil rights and interests expenditure and avoid the old way of welfare state. (5) the key to the solution of excessive budget is to integrate government activities and financial resources into the legal budget process to ensure the overall, integrity, openness and transparency of the budget. The compilation of local budget income should be adapted to the level of local economic and social development, and The fiscal policy is connected, the responsibility of the trustee is strengthened, the budget democracy is realized, the center of gravity of the budget is turned from the input to the result, the medium and long-term cross year budget, the introduction of accrual accounting, and the establishment of a reasonable and reasonable central and local government debt management and risk warning mechanism. The innovation point of this paper is that in the theoretical research, the budget is rigid and excessive. The degree of discretion is studied under the background of budgetary governance and government governance, and budgetary governance is understood as a systematic approach to the formulation and implementation of policies through the budget process (the final assessment and audit), and the allocation of resources to solve various difficult problems and challenges. It is the core and key of government governance. A preliminary estimate of the scale and trend of the local government budget discretion and the conclusion of the shortage of the budget discretion of the local government by the quantitative study. The case analysis of the size and trend of the local government budget discretion is taken as an example, and the budget management system of the local government is carried out in the Inner Mongolia Autonomous Region. This paper provides some theoretical references and suggestions for improvement and improvement. Due to time and data constraints, the research on some problems is not yet thorough.
【學位授予單位】：中央財經(jīng)大學
【學位級別】：博士
【學位授予年份】：2014
【分類號】：F812.3
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本文編號：1987304