从制度变迁视角看“两依”制度建设

发布时间：2018-03-06 18:48

本文选题：依法行政　切入点：依法行政理财　出处：《现代经济探讨》2017年03期 　论文类型：期刊论文

【摘要】：依法行政依法理财示范点建设工作已开展四年,为财政系统内部管理制度的改革作出了探索性贡献,随着制度建设的推进,试点单位逐步总结出一系列值得推广的经验,但仍需从理论的角度对此类改革经验进行分析,使其更具有实践价值。本文运用制度变迁理论,通过分析试点单位的变迁进程,探讨我国未来推广"两依"试点工作建设所适用的改革路径,认为"两依"建设,未来应结合政府主导强制型与需求诱致型两类制度变迁路径,实现我国财政制度的优化升级。
[Abstract]:It has been four years since the construction of the demonstration sites for managing financial affairs according to law, which has made exploratory contributions to the reform of the internal management system of the financial system. With the development of the system, the pilot units have gradually summed up a series of experiences that are worth popularizing. But we still need to analyze the experience of this kind of reform from the angle of theory, so as to make it more practical. This paper applies the theory of institutional change to analyze the vicissitude process of the pilot units. This paper probes into the reform path that can be applied to the pilot construction of "two bases" in the future in our country, and holds that the construction of "two bases" should combine the two kinds of institutional transition paths of government-led compulsory type and demand-induced type in the future, so as to realize the optimization and upgrading of our country's financial system.
【作者单位】：财政部中国财政科学研究院;
【分类号】：D922.1;F812.2

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