中国政府间公共服务职责划分问题研究

【作者】 冷永生；

【导师】 王朝才；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2010， 博士

【摘要】 政府间公共服务职责的界定是处理和安排政府间财政关系的基础。对于这一点,无论在理论界还是在实际部门都有着广泛的共识。对这一问题展开专门的研究,对进一步深化财政体制改革,促进政府间财政关系的和谐、健康和可持续发展有着深远的意义。建立社会主义市场经济体制,要求必须从理论与实践上解决如何界定政府职能,以及如何将政府公共服务职能在多级政府之间进行科学、合理配置的问题,这也是实现政府职能转型的关键环节。公共服务职责在政府间的分工和配置是决定政府间财政收入能力,进而决定政府公共服务提供能力和效果的基础性因素。也正因如此,政府间公共服务职责的划分是财政体制改革的基础性环节。本文通过对政府间公共服务职责划分一般规律和中国政府间公共服务职责划分现实的研究和分析,以机制建设为核心,提出了对今后中国政府间公共服务职责划分和调整的制度规划建议。从国外的研究成果看,在经济学理论基础方面为政府间公共服务职责划分研究提供了坚实可靠的科学基础。但大多数国外研究都是基于西方国家特定的政治制度和政治文化之下,与中国的国情有着较大差距,其借鉴意义大于实际指导意义。从国内的研究情况来看,一是学科特点浓郁,基本上局限于政治学、法学、经济学和行政管理学各自的领域内,跨学科、跨领域的研究很少；二是研究的系统性不足,绝大多数研究是针对中央与地方政府间的财政关系,其中又以所谓“事权”与财权和财力的均衡配合角度居多。本文以最基本的政府职能作为研究基点,首先,“向上”分析政府职能的渊源和国家与政府的关系,指出政府存在的唯一理由就是作为国家的代表处理社会公共事务。在单一制国家,中央政府掌握着政府间公共服务职责划分的权力,但这一权力并不是政府自身具有的“元权力”,而是由最高国家权力机构的授权而来。据此,本文探讨了政府应有的本质属性和主要职能,指出政府职能的确认应包含两层含义：一是作为整体的政府与市场的边界,二是政府本身具有的职能属性,并确立了广义的政府职能是提供包括政治稳定、社会发展、经济增长、公众福利等在内的公共服务。其次,“向下”探索政府职能的实现形式,即政府公共服务职责在政府间的配置。本文指出,政府间公共服务职责划分是指在多级政府格局下,政府间公共服务职责划分的权力主体或其委托机构根据宪法及相关法律制度,通过法定程序,对政府公共服务职责在多级政府之间在划分、调整和评价等方面的制度安排,其实质是以政府效率最大化为目标,明确界定各个级次政府提供公共服务的范围和要求。对学术界广泛实用的“事权”概念,本文认为在财政体制研究的语境下,所谓政府“事权”定义在核心内容上与政府职责的内涵并无差异,即界定政府应当做的事。当前中国政府间财政关系中的核心问题是基层政府所负有的公共服务职责与其所拥有的财力不相匹配的问题。但政府间事权的界定并不能解决这一问题。“事权”概念作为一种管理权限的定义,并不能准确表达“公共服务提供职责”的涵义。因此,“事权”不应当是一个与“财力”或“财权”相对应的概念,用该代之以“公共服务职责”的概念。同时,分析了影响政府间公共服务职责划分的若干因素。第三,本着机制建设的核心思想,系统性地建立了本文的分析框架。政府间公共服务职责划分和调整机制是一种以权力为中心,以程序法定为保障,以平衡和协调为手段,以最大化公众利益为目标的制度安排。主要内容包括国家政治体制、国家权力秩序、政府间权力秩序和架构、政府间公共服务职责划分的权力主体和划分对象以及这一机制的基本构成。政府间公共服务职责划分的终极目标是提高政府履行职能的效率,其一般原则包括了法制化原则、市场优先原则、受益范围原则、管理效率原则、效益外溢原则、公共服务职责与财力匹配原则六大原则。第四,总结和借鉴中外政府间关系和政府间公共服务职责划分的经验和教训。本文认为,虽然不同国家由于国家结构形式的不同,造成了政府间公共服务职责划分的模式和方法有所不同,但各国的做法具有一定的共性,也有许多值得借鉴之处,如联邦制国家的法制化程度和某些单一制国家政府间的协调机制等。第五,运用前述分析框架,分析中国政府间公共服务职责划分和调整的现实问题。在中国,就政府间公共服务职责划分来说,最大的特点是各级政府之间存在着双重领导体制,中央以下各级政府同时接受国务院和本级人民代表大会的领导,使得中国政府架构呈现出统一领导、分级管理和条块结合的体制和层级授权与压力型体制的特点。通过资料的分析和对河北省的实地调研,本文将当前中国政府间公共服务职责划分存在的问题归纳为十个方面,并分析了问题的成因。最后,提出构建中国政府间公共服务职责划分和调整机制的途径。本文认为,作为一种机制建设,对政府间公共服务职责的划分和调整要以理论为指导,本着严肃和科学的态度,充分结合中国的政治、经济、文化和社会发展的实际情况,有步骤、分层次地加以实施。在明确了中国政府间公共服务职责划分和调整的目标和原则体系以及基本思路的基础上,提出了“四步走”的优化中国政府间公共服务职责划分和调整的途径,并给出了相关的政策建议。更多还原

【Abstract】 The definition of intergovernmental public service responsibility is the basis for the coordination and arrangements of intergovernmental fiscal relations, on which point there exists comprehensive consensus in both the theoretical circle and actual departments. Researches for this specific problem will be of profound significance to further deepen the reform of fiscal system and promote sustainable development of the harmonious and healthy intergovernmental fiscal relations.The establishment of a socialist market economic system calls for adequate solutions in both theory and practice for problems of how to define the government functions and how to achieve scientific and reasonable allocations of government public service functions within the multi-level government system, which is also the key issue for the transformation of government functions. The allocations of inter-governmental public service functions will basically determine the intergovernmental revenue, and then the government’s delivery capacity and effectiveness of public service. Because of this, the allocation of inter-governmental public service responsibility is a basic part of the fiscal system reform. Through the research and analysis on the general rules for the allocation of inter-governmental public service responsibility, as well as the actual conditions in China, this paper made suggestions on the definition and adjustment of inter-governmental public service responsibility, focusing on mechanism construction.Research results abroad shows that economic theory provides a solid and reliable scientific basis for the definition of intergovernmental public service responsibility. But most researches abroad are based on the specific political system and political culture in Western countries, which is quite different from the actual conditions in China, so in some way, these researches is just for reference rather than practical guidance. Domestic researches demonstrates that first, these researches are basically confined to political science, law, economics and administration management in their respective fields with very few cross-disciplinary researches; second,the lack of systematic study. The vast majority of researches are focused on fiscal relations between central and local government, among which most are in the perspective of cooperative equilibrium between the so-called "routine power" and financial power and resources.This paper takes the most basic government function as the research base. First, "upward" analysis for the origin of government functions and the relationship between the state and the government. It was pointed out that the government exists for the sole reason, that is to be the representative of the state to deal with social and public affairs. In the unitary state, the central government holds the power for the definition of intergovernmental public service responsibility, but this power is not what the Government itself has as the "natural power", but rather is authorized by the highest national authorities. Accordingly, the paper discusses the nature and main functions of government, and pointed out that functions of the government should contain two meanings:First, to be as a border of the government and market in general; and second, to be the nature of function that the government itself has, which confirmed the generalized government functions is the provision of public services, including political stability, social development, economic growth, public welfare etc.Second, "downward" exploration for the forms of government functions, namely the Intergovernmental allocation of government’s public service functions. It was pointed out that the definition and allocation of intergovernmental public service responsibility means in a multi-level government structure, according to the Constitution and the relevant legal system, through legal procedures, the subject of right or its authorized agencies make allocation, adjustment, valuation and other institutional arrangements for government’s public service functions between multi-level governments, its practical purpose is to maximize the efficiency of the government, and to clearly define the scope and requirements of public services for government in each level to provide. As for the concept of "routine power" widely used in academia, the author thinks, in the context of the financial system study, the so-called government "routine power" is defined to be of no difference with government responsibility in meaning that defines what the government should do. As for China’s current intergovernmental fiscal relations, the core issue is that the responsibility of public service the basic unit government bears does not match with the financial resources it owns. However, the definition of intergovernmental "routine power" can not solve the problem. The concept of "routine power" is defined as a kind of management authority, and is not an accurate expression of "public service delivery responsibility". Therefore, the "routine power " should not be opposite to the concept of "financial resource" or "financial power" concept, and should be replaced by the concept of "public service responsibility". Meanwhile, this paper analyzed a number of factors that would influence the definition of intergovernmental public service responsibility.Third, this paper takes mechanism construction as the core idea and developed a systematic analytical framework. The definition and adjustment mechanism of intergovernmental public service responsibility is a kind of institutional arrangements which is based on power as the center, guaranteed by the statutory procedures, and employ balance and coordination as the means to maximize the public interest. The main contents include the state’s political system, the order of state power, order and structure of the intergovernmental authority, the subject and object for the definition of intergovernmental public service responsibility as well as the basic form of this mechanism. The ultimate goal of the definition of intergovernmental public service responsibility is to improve the efficiency of the government to perform its functions, and its general principles includes the legalized-system principle, market priority principle, the range of benefits principle, management efficiency principle, the principle of benefit spillovers, the principle to match public service responsibilities with financial resources.Fourth, to sum up and learn from experience and lessons of the definition and allocation of intergovernmental public service responsibility by foreign and domestic government. This paper argues that although different countries have model and approach for the definition of intergovernmental public service responsibility due to different forms of state structure, the practice of countries have some common characteristics, which is also valuable, such as the legalization degree of federal states, and intergovernmental coordination mechanisms in certain unitary countries,.Fifth, use the above analytical framework for the analysis of how to realize the definition of intergovernmental public service responsibility in China. In China, as for the definition of intergovernmental public service responsibility, the greatest feature is that all levels of government is characterized by the existence of dual leadership system, all the governments below the central level are led by both the State Department and the People’s Congress at the corresponding level, making China’s present government structure characterized as unified leadership, hierarchy management, and integration of departments and regions at different levels, hierarchy authority and the pressurized system. Through data analysis and field research in Hebei province, this article will present the problems China is facing now in the definition of intergovernmental public service responsibility, summarized in nine areas, and the causes of the problems are also analyzed.Finally, the proposal of the approach to the mechanism-construction of China’s definition and adjustment of intergovernmental public service responsibility. This paper argues that as a mechanism construction, the definition and adjustment of intergovernmental public service responsibility should be fully integrated with China’s actual condition of political, economic, cultural and social development under the guidance of theory with serious and scientific attitude, and should be implemented level by level and step by step.Based on the clarification of the objective and principle system as well as the basic approach to the definition and allocation of intergovernmental public service responsibility, this paper proposed the "four-step" optimization approaches to the definition and allocation of intergovernmental public service responsibility, and also gave relevant policy recommendations.更多还原