中国地方政府预算裁量问题研究

发布时间：2018-06-06 16:06

  本文选题：地方政府 + 预算僵化　； 参考：《中央财经大学》2014年博士论文

【摘要】：预算在地方政府治理中正扮演越来越重要的角色,但本文观察到,预算管理僵化和过度裁量在实践中的发展,正逐步而系统地削弱中国地方政府的预算治理能力,并可能导致预算改革出现方向性偏差。如何限制预算僵化,保障充分和合理的预算裁量,同时避免过度和不当的预算裁量,已经成为预算理论与实践亟待研究和解决的重大课题。本文旨在阐明预算僵化的存在导致合理裁量的不足,过度裁量的泛滥损害地方治理能力,并在此基础上提出适当的对策建议。预算裁量是指政府可以根据经济发展趋势变化和财政经济目标变化等具体情况,相机抉择地做出政策安排和资源配置的决定。如果政府决定“做什么”或“不做什么”,均由法定预算程序本身决定,而不是在预算程序之外做出,预算就是“裁量式”的。实现政府善治,就要求在预算年度内,在预算过程中,完成政策制定和预算资源配置这两个政府治理的关键方面,而不是使这两个方面外在于预算的过程。预算僵化是指预算资源的配置决定在预算过程之外做出,预算过程只是被动地计算落实这些决定需要的资源,而不能根据国家战略优先性和政策重点相机抉择地配置资源。法定支出、专项转移支付和部门专款、债务利息的偿付、其他刚性支出等,固化了预算资金在特定用途和特定项目上的使用,使预算资金难以从低效或次优项目中转移出来并进入到高效或最优项目中;财力向中央集中、地方税体系不健全造成了财权上移,事权划分不合理造成了事权向地方政府下移;专款专用和地方政府不能自主支配使用的其他收入(主要是上缴上级政府的收入)等造成了收入方面的预算僵化;预算管理中注重投入而非产出与绩效,过分强调了预算的控制功能,造成了预算管理的低效;对社会福利水平的重视促使社会保障支出逐步增加,以上这些问题都造成了预算管理缺乏灵活性,并表现为预算僵化。总之,凡是预算过程本身不能决定的政策制定和资源配置都会导致预算僵化。预算僵化会造成合理预算裁量的不充分,即在预算过程中完成政策制定和财政资源配置的潜力不足。预算管理过度裁量是指行政部门的预算决策逾越相关法律和立法机关的授权,导致公共利益受到损害的行为。为了满足新的支出需求,地方政府通常通过发掘体制外收入的方法来获得预算资源,由此造成的过度财政负担形成了“公地悲剧”或“共用资源池”问题。唯GDP论和政绩考核制度,使地方政府更关注形象工程与政绩工程,忽视了预算的民主参与,造成了资源配置的浪费和低效;预算收入连年超收,也使得地方政府产生了扩大支出规模的强烈动机,通过地方政府债务弥补预算收支偏差,加重了地方政府负担;地方政府为扩大自主性收费动机产生的预算外收入、为突破预算限额而进行的“跑部钱进”,这些超越法定预算授权的行为都造成了预算管理的难度,属预算程序外的裁量,这种裁量会破坏预算裁量和预算控制,带来显性及隐性的财政风险,损害政府治理,导致“劣治”而非“良治”。十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》中,“财税体制是国家治理的基础和重要支柱”以及“构建全面规范、公开透明的预算制度”,表明了提升治理能力已成为现代预算制度建构和新时期全面深化财税改革的焦点。伴随着我国地方支出占中国全部支出的比重已高达80%以上,且位居世界最高水平,预算在地方治理中也显示出了日益重要的作用。预算不只是对财政资金实施法定控制的主要工具,也是促进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。预算治理指在始于预测而终于评估和审计的预算过程中,制定与实施政策、配置预算资源以解决各种难题和挑战的系统方法。地方政府的预算治理能力,取决于在正式的即法定的预算过程中高质量地完成政策制定和资源配置的能力。充分且合理的预算裁量权是预算治理能力不可或缺的前提条件和基本保障,预算僵化限制和削弱了预算裁量,从而削弱了预算治理能力和政府治理能力。因此,对于地方政府而言,预算僵化和过度裁量是现行预算制度的两个重大软肋,严重削弱了预算治理能力。对于地方政府而言,实施预算治理的过程就是发挥预算功能的过程,在预算的控制、管理、计划、政策和民主功能中,僵化代表了预算的控制功能被强化,过度裁量代表了预算的政策功能被放大。预算政策功能的实现需要适度的管理灵活性,但过度裁量又是腐败、寻租行为产生和破坏分税制财政体制的根源。预算僵化与过度裁量的冲突集中反映了现实中实现控制功能与政策功能均衡的迫切性,“守住今天”的刚性约束和“抓住明天”的应对更紧迫的未来挑战之间的选择和冲突,成为地方政府预算管理改革亟需解决的现实问题。如何解决预算过度裁量和僵化的冲突,实现预算功能的均衡,完善地方政府预算管理体制,实现政府善治,是我们亟需认真思考及解决的问题。本文试图从实现预算灵活性与约束性的平衡即预算政策功能与控制功能的均衡这一角度探寻地方政府公共预算改革的可行途径。并试图解决三个重点问题,即:(1)在什么意义及什么程度上,预算控制和预算裁量是必需的和适当的?(2)实践中预算僵化(裁量不足)和过度裁量将产生怎样的危害?(3)应建立怎样的矫正机制来实现管理灵活性与约束性即预算控制功能与政策功能的平衡?由于这一问题很少受到关注,因此对此问题的研究具有挑战性和现实意义。为解决以上问题,本文在预算的功能理论、经济人假设、公共产品理论、公共选择理论、新公共管理理论、委托代理理论和财政分权理论的基础上,运用理论和实证相结合、比较分析和规范分析相结合、定性分析和定量分析相结合、案例法和实地调查研究相结合的方法,借鉴发达国家、oecd国家和转轨制国家在政府预算改革方面的成功经验,结合中国实际,从研究预算基本理论、预算僵化和预算裁量本质内涵和影响因素、预算裁量权获得和财政空间的创造等层次逐步展开分析,对地方政府预算裁量问题进行系统深入的研究,提出了预算管理僵化与过度裁量的矫正机制,即地方政府预算裁量权提升和创造地方财政空间。本文的主要结论有:(1)预算僵化和过度裁量在中国地方预算中的发展,正在损害地方政府的预算治理能力。预算僵化无法体现基于战略优先性的资源配置和结果导向的营运绩效,造成预算与政策相脱节、公共支出绩效低下、民主参与不足等。预算过度裁量体现了脱离“财政纪律与总量控制”的不良预算行为,会造成预算资金安排与使用脱离预算控制,产生预算资源的浪费,导致寻租和腐败。(2)预算治理是政府治理的核心和关键。预算不仅是政府施政的有力工具,也是联接政府与公民的财政纽带。财政是国家治理的基础和重要支柱,科学的财税体制是将公共治理理念的受托责任、预算透明度、参与性和可预见性等融入预算,以提高政府治理能力,最终达到“善治”。(3)地方政府的预算治理能力,取决于在正式的、即法定的预算过程中高质量地完成政策制定和资源配置的能力。预算治理指在始于预测而终于评估和审计的预算过程中,制定与实施政策、配置资源,以便协调和解决各种不同利益冲突和难题的系统方法。预算僵化会削弱预算治理能力和政府治理能力,预算过度裁量则会导致预算管理逾越合理的限度,因此充分且合理的预算裁量则成为预算治理能力不可或缺的前提条件和基本保障。保障充分和合理的预算裁量就要约束和引导政府在预算过程中,完成大部分政策制定与资源配置任务,并保障其质量,避免将预算程序矮化为“计算程序”。(4)限制预算僵化的关键,在于要求预算的控制与政策功能间的适当平衡,充分发挥预算的政策功能,避免片面强调预算的控制功能而忽视政策功能,为此,要合并和压缩专项转移支付、扩大一般性转移支付;修订部门法律、取消重点支出的挂钩机制;减少基数法的使用,增加零基预算法的使用;赋予地方政府必要的收入自主权;引入中期滚动预算,逐步以基线筹划方法取代基数法;控制政府债务的增长,控制公民权益支出的增长,避免走福利国家的老路。(5)解决预算过度裁量的关键,在于将政府活动与财政资源纳入法定预算过程,确保预算的全面性、完整性、公开性和透明度。地方预算收入的编制,要与地方经济社会发展水平相适应,与财政政策相衔接;强化受托责任,实现预算民主;预算的重心由投入转向结果;建立中长期跨年度预算,引入权责发生制会计;建立规范合理的中央和地方政府债务管理及风险预警机制。本文的创新点在于:在理论研究方面,将预算僵化、过度裁量置于预算治理与政府治理的背景下加以研究;将预算治理理解为通过预算过程(始于预测终于评估和审计)制定与实施政策、配置资源以解决各种难题和挑战的系统方法,是政府治理的核心和关键;提出了矫正预算僵化和过度裁量的概念框架和对策;对地方政府预算裁量的规模和趋势进行了初步估算,通过定量研究得出中国地方政府预算裁量空间不足的结论;选取内蒙古自治区为例,进行了地方政府预算裁量规模和趋势的案例分析,对地方政府预算管理体制的完善和改进提供了理论性的参考和建议。由于时间和资料限制,本文对一些问题的研究尚不深入,这些也是未来继续研究的对象:对我国地方政府预算裁量范围和预算裁量度的界定还需要进一步的研究;地方政府预算裁量规模和趋势的实证分析,只能进行初步的测算,不够准确;地方政府预算基础数据资料与统计口径的变化,可能需要对结果进行一定的修整;经济学理论对于现实研究仍有一定的局限性,尤其是文章中所运用的政府预算理论、公共财政理论等还处于不断的发展和变化的过程中,因此,对预算裁量相关理论分析框架的微观基础有待进一步加强;由于中国目前宏观经济环境和预算管理仍处于变化中,预算管理改革的方向在理论上也存在着多样性,文中通过分析论证所得到的对预算过度裁量与僵化的矫正机制的研究结论仍是初步的,在实际运用过程中的可行性可能还存在欠缺。
[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.
【学位授予单位】：中央财经大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.3
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本文编号：1987304