【作者】 罗文剑；

【导师】 陈东有；

【作者基本信息】 南昌大学 ， 管理科学与工程， 2013， 博士

【摘要】 随着市场经济体制的发展及市场意识的普及,成本的观念已经越来越成为人们行为的基本准则。政府作为社会公共权力的执掌者,在承担组织和管理社会的职能同时毫无疑问地要消耗资源,存在成本,或者说,政府行政成本与政府相伴而生,世界上不存在没有成本的政府。当前,政府行政成本问题已不是某一个或部分国家的事情,它受到世界绝大多数国家的关注,探索控制并降低政府行政成本也已成为世界各国的重要施政理念。我国自改革开放以来的相当长的时间内,政府行政成本经历了一段非理性增长期,迄今居高不下。因此,必须采取有效措施控制政府行政成本,构建节约型政府,提高行政效能,维护人民群众的切身利益。本文立足控制政府行政成本的时代背景,从政府行政成本概念开始入手,分析政府行政成本的现状和影响因素,再对政府行政成本和政府绩效进行综合比较,最后提出了有效控制政府行政成本的对策。本研究从绪论到结论总共分为八章,核心内容由五个部分构成。第一,厘清政府行政成本的概念、特点及其构成。先是通过介绍公共财政的概念和特点,在公共财政支出中引出行政成本的概念,并提炼出政府行政成本支出不对等、支出目的明确、成本核算困难和一定的隐蔽性的特点,再分析了政府行政成本的构成。第二,剖析了政府行政成本的现状。我国政府一般预算支出中的行政成本过高,主要表现在行政成本规模庞大,增长过快；行政成本弹性系数偏大；行政成本的结构不合理；行政成本中浪费问题突出；行政成本的产出效率低下；行政成本基本上随着政府层级的降低而增加,尤其是基层政府行政成本增长很快；行政成本区域间差异比较大。第三,分析了我国政府行政成本居高不下的影响因素。本部分主要先解析政府行政成本居高不下的三个环节,然后探寻了影响行政成本的因素；通过文献法,初步选出GDP、财政收入、财政支出、物价水平、城市化水平等自变量作为影响行政成本的因素,然后借助SPSS软件进行相关分析、多元回归分析、拟合优度检验、共线性诊断等,筛选出影响政府行政成本的两个关键因素：财政支出和城市化水平。结果表明,财政支出每增加1亿元,政府行政成本就会增加1350万元；城市化水平每提高1个百分点,政府行政成本将会增加近174亿元。财政支出对行政成本的推动作用主要体现在主体的推动和制度的推动两个方面；城市化水平对行政成本的推升作用主要体现在政府习惯于从自身的角度去“安排”城市化道路,过度的干预导致行政成本不断增加。第四,政府行政成本与政府绩效的综合评价。本部分以德尔菲法、层次分析法、功效系数法、加权综合评价法等方法为基础,主要以中部六省为例对政府行政成本和政府绩效进行了综合评价。以人均行政成本、行政成本占财政支出比重、官民比和行政成本增长率等四个指标综合评价政府行政成本的结果显示,2008—2011年中部六省中政府行政成本最好的是安徽省和江西省。由于政府行政成本并不是越低越好,还需要考虑以行政成本为内容的政府绩效综合情况。以6个一级指标和28个二级指标构成的政府绩效综合评价指标体系为基础的评价结果显示,2011年中部六省的政府绩效中最好的是山西省。最后以中部某省的Y县为例,通过调查研究,分析了其政府行政成本情况,并进行政府行政成本与政府绩效综合评价,结果验证了政府行政成本并非越低越好,控制政府行政成本的关键应该是使支出合理化、规范化。第五,政府行政成本控制的对策。本部分在坚持政府行政成本控制的“零容忍”原则等五个原则基础上,结合前面的分析,提出政府行政成本控制的两个维度,强化财政支出管理和政府对城市化进程干预的合理化,最后提出了控制政府行政成本的具体措施,一是提升政府服务能力,包括提高政府公职人员的素质、推进政府职能转变、推进政府机构改革、纠正政府支出行为偏好；二是建设控制政府行政成本的刚性制度,包括加快财政预算制度改革、完善政府行政成本的监督制度、落实官员问责制度和推行政府绩效评估制度。更多还原

【Abstract】 With the development of the market economic system and the popularity of market awareness, the concept of cost has become increasingly the basic norm of human behavior. The government wields social public power, undertakes the responsibility of organizing and managing the society, and also consumes resources without doubt. The government administrative cost is attendant with the government and there won’t exist a government without cost in the world. At present, the government administrative cost is not a matter of one country but the major countries of the world. It becomes an important policy idea to control and reduce the government administrative cost all around the world. Since our reform and opening up, the government administrative cost has experienced an irrational growth period, and stayed high so far.Therefore, effective measures must be taken to control the government administration cost, build the frugal government, increase administrative efficiency and safeguard the vital interests of the masses of the people.The disertation bases on the historical background of controlling the government administrative costs, starts from the concept of a government administrative cost, analyses current situation and influencing factors of the government administrative cost, comprehensively compares government administrative cost with the government performance, and finally proposes effective countermeasures to control the cost of government administration. From the introduction to the conclusion, the study is divided into eight chapters and consists five parts of the core content.(1) Clarify the concept, characteristics and composition of government administrative cost. With the introduction of the concept and characteristics of public finance, lead to the concept of administrative costs. Refine the features of unequal expenses and costing difficulties, analyze the composition of the government administrative cost.(2) Analyze the current situation of the government administrative cost. Excessive administrative cost of the general budget expenditures mainly performs at the output of large administrative cost and excessive growth; large elasticity coefficient of administrative cost; irrational structure of administrative cost; prominent problem of waste in administrative cost; inefficient administrative cost; administrative cost basically increases with the reduction of the levels of government, especially at the grassroots government administrative cost; inter-regional differences of administrative cost.(3) Analyze the impact factors of the high cost of government administration. This section mainly parses three aspects of the high cost of government administration, and explores factors of affecting administrative cost; with literature survey, select the affect factors of GDP, fiscal revenue, fiscal expenditure, the price level, the urbanization level. With SPSS software analysis, multiple regression analysis, and goodness of fit test, screening out two key factors that affect the cost of government administration:fiscal expenditure and the urbanization level.(4) Comprehensively evaluate of government administrative cost and government performance. This section is based on Delphi method, AHP and efficiency coefficient method. Take six central provinces for example, comprehensively evaluate administrative cost and performance. To comprehensively evaluate government administrative cost, we introduce four indicators, the administrative cost per person, the proportion of expenditure, government employment and administrative cost growth rate,.The result shows that the best government administrative cost in six central provinces are Anhui province and Jiangxi Province. As the government administrative cost is not the lower the better, the government performance also needs to be considered. Six first-class indicators and twenty eight secondary indicators comprehensively evaluate the government performance. The result shows that the best government performance in six central provinces of2011is Shanxi Province. And finally, the author takes the Y County for example, analyzes its administrative cost through the investigation and research, then carries out the comprehensive evaluation of government administrative cost and government performance. The results demonstrate that the government administrative cost is not the lower the better. The key points of controlling the government administrative cost should expend rationally and normatively.(5) Countermeasures of government administrative cost control. In this part, on the basis of insisting the5principles including "zero tolerance" in government administrative cost control etc., the author proposes two dimensions in government administrative cost control:enhancing the management of fiscal expenditure and rationalization of the government intervention in the urbanization process. This paper is ended by the concrete measures of government administrative cost control:1) improve the capacity of government services, which includes enhancing the quality of the government public servants, promoting the transition of government function, promoting the restructuring of government administration and correcting the preferences of government expend behavior;2) Establish the rigid system of government administrative cost control, which includes accelerating the reformation of the financial budget system, perfecting the supervision system of government administrative cost control, implementing the accountability system for officials and practicing the government performance evaluation system.更多还原