我国当代行政成本测度与治理——基于政府预算管理的视角

发布时间：2018-05-26 23:19

  本文选题：行政成本 + 政府预算管理　； 参考：《新视野》2017年03期

【摘要】：国家治理体系与治理能力现代化,本质上是国家治理体系与其面临的公共问题之间不断契合的过程,政府一方面作为国家治理的主体,另一方面承担着提供公共服务的任务,因而治理其在履行职责过程中所产生的行政成本对于推进国家治理体系和治理能力现代化具有重要意义。这意味着国家治理体系与治理能力现代化不仅不能回避行政成本的科学测度和有效治理,而且还必须以科学测度和有效治理来降低行政成本占GDP、财政支出和财政收入的比例。根据与国际接轨的口径核算,2007年以来,我国行政成本占GDP、财政支出、财政收入的比例总体上呈下降趋势,表明行政成本得到了有效控制,但与G20成员国的平均水平相比,我国行政成本仍有较大的控制空间。政府预算是从源头上治理行政成本的有力工具。我国现阶段政府预算的编制、执行和监督等环节仍存在诸多现实困境,需要从优化政府预算管理过程的视角探索行政成本的治理策略。
[Abstract]:The modernization of national governance system and governance capacity is essentially a process of unceasing fit between the national governance system and the public problems it faces. On the one hand, the government, as the main body of national governance, on the other hand, undertakes the task of providing public services. Therefore, it is of great significance to manage the administrative cost in the process of performing its duties for promoting the modernization of national governance system and governance ability. This means that the modernization of national governance system and governance ability can not only avoid the scientific measurement and effective governance of administrative cost, but also reduce the proportion of administrative cost to GDPP, fiscal expenditure and revenue by scientific measurement and effective governance. According to the accounting of international standards, since 2007, the proportion of administrative cost to GDP, fiscal expenditure and fiscal revenue in China has shown a downward trend, indicating that administrative cost has been effectively controlled, but compared with the average level of G20 member countries. Our country administrative cost still has bigger control space. Government budget is a powerful tool for managing administrative costs from the source. At present, there are still many practical difficulties in the process of government budget preparation, execution and supervision. It is necessary to explore the management strategy of administrative cost from the perspective of optimizing the process of government budget management.
【作者单位】： 华中农业大学公共管理学院;
【基金】：国家社会科学基金项目“县级政府基本公共服务质量管理研究”(11BZZ041) 中央高校基本科研业务费专项资金项目(52204-14017)
【分类号】：D630
，

本文编号：1939365