市场经济条件下政府投资管理研究

【作者】 孙旺明；

【导师】 王保安；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2010， 博士

【摘要】 投资是拉动经济的三驾马车之一,在我国更是具有特殊意义。改革开放以来,我国固定资产投资占GDP的比重从1978年的29.8%上升至2007年的47%,不仅高于发达国家15%——20%的水平,而且高于发展中国家20%30%的水平。国际金融危机爆发之后,投资占GDP的比重更是飚升至2009年的67%和2010年的70%(预计数),从这个角度来形容我国是投资拉动型经济毫不为过。政府投资是社会投资的一部分,也是财政支出的重要内容。政府投资的规模、结构与效率不仅关乎经济增长,更由于其金额巨大(2008-2010年仅中央政府投资就达到了创纪录的24415亿元),涉及人群众多,管理复杂,一直以来受到社会各界的广泛关注。尤其是近年来,政府投资逐年攀升、“三超”现象屡禁不绝以及各地“宽马路”、“大广场”的普遍化,公众对政府选好项目、管好资金提高效率提出了更高的期望。本文作者结合本职工作,立足现实,借鉴国际经验对这一课题进行了比较深入的探索,并提出了对策建议。全文共六章,分绪论、论文主体和结论三大部分。第一章绪论,主要包括：本研究课题的学术背景、理论与实际意义；国内外文献综述；本研究课题的来源及主要研究内容；本研究课题的创新性成果或创新性理论(含新见解、新观点)；进一步在本研究方向进行研究工作的展望与设想。第二章从市场经济条件下政府投资的必要性出发,对公共财政理论、新公共管理理论、公共选择理论、委托代理理论进行了研究,对公共财政理论与政府投资范围界定、新公共管理理论与政府投资绩效、公共选择理论与政府投资责任约束、委托代理理论与政府投资项目监管等问题进行了分析和探讨,为后文建立健全适应社会主义市场经济的政府投资项目管理体系提供理论依据。第三章首先对我国政府投资管理的历史沿革进行了比较全面的回顾,对我国政府投资管理从主要依靠行政计划手段向市场取向转变的脉胳进行了梳理,为作者坚持以市场化为方向改革完善政府投资项目管理的思路提供了启示与借鉴。随后,对政府投资项目管理的主要内容进行了介绍,通过选取一些地方的典型做法,向读者真实展现当前我国政府投资项目的现状与水平。第四章是上一章的延续与发展,也是本文的重点。考虑到问题与原因的准确程度直接决定下文应对策略的恰当与有效,因此作者重点研究政府投资项目在投资范围、决策机制、建设管理、风险防范、投融资、监督有效性方面存在的不足,并对原因进行了详细与深入分析,为解决问题奠定基础、找准病根。第五章以美、英、德、加、日、中国香港为例,从投资规模范围、决策机制、投融资、建设实施管理、监督等方面全面介绍了发达市场经济国家与地区政府投资管理的做法,对这些成熟市场经济体政府投资管理的主要经验进行了分析与归纳,为我国在市场经济条件下,加强和改善政府投资项目管理提供参照。第六章是全文的结论,是对前述章节的回应与解答,也是行文思想的集中体现。作者立足我国政府投资运行现实和阶段特征,紧扣市场经济前提,针对存在问题逐一提出解决方案。主要思路包括五个方面：一是厘清市场经济条件下政府投资范围,政府投资不越界；二是将政府投资划分为经营性与非经营性,经营性政府投资实行完全的市场化建设管理与投融资,政府对此类投资视同社会投资依法管理,主要是加强监管、保证需求、规范秩序。政府投资管理的重点和难点是非经营性投资；三是对非经营性政府投资项目实行代建制,建立以控制投资为目标的建设管理体系；四是以公开透明、公众参与、责任追究为保障,建立科学、民主、完备的政府投资项目决策体系；五是强化以外部监管为主的政府投资项目监管体系。最后还对配套改革措施提出了希望。作者本人长期从事政府投资项目评审工作,如果能够通过本文的写作与思考,加深对政府投资项目管理的理解和认识,对实际工作有些许指导,则心愿足矣。更多还原

【Abstract】 Investment, as a spur in the "troika" of macroeconomics, has a special significance in China. Ever since the reform and opening up policy in late 1970s, fixed-asset investment has risen from 29.8% in 1978 to 47% in 2007--a rate that is 15%--20% higher than that in developed countries, and 20%--30% higher than that in developing countries. After the breakout of world financial crisis in 2008, investment in 2009 rose sharply to account for 67% of GDP, and is estimated to account for 70% in 2010. In this sense, China can be named as an investment-driven economy.Government investment is a major part both in social investment and fiscal expenditure. It has always been under widespread attention from people in all walks of life, not only because its scale, structure and efficiency are closely associated with economic growth, but also because it is involved with huge amounts of money, large numbers of people and complex ways of management, especially in recent years, with the increase of government investment year by year, frequent occurrence of "Three Excesses" phenomenon (The status of budget estimation outrunning estimation,budget outrunning budget estimation and final accounts outrunning budget), and universalization of building "roads too wide" and "squares too big". Thus the public has a higher expectation of the government in choosing projects, managing funds and promoting efficiency. Based on reality, the author explored the problem by using experience gained from his work and borrowing experience from other countries.The treatise is composed of 3 parts with 6 chapters:introduction, the main body and conclusion.The introduction part includes the following aspects:the academic background, theories and significance of the research topic; literature review of works both at home and abroad; its source and research contents, its creative result or theories (with new ideas); envision of conducting further research in this area. Chapter 2 starts from the necessity of government investment under the condition of market economy, and tries to provide theoretical evidence to establish a sound management system for government-invested projects that is compatible with socialist market economy by introduction of public finance theory, new public management theory, public choice theory and principal-agent theory, and analysis and exploration of public finance theory and defining the scope of government investment, of new public management theory and government investment performance, of public choice theory and restraint in the responsibility of government investment, of principal-agent theory and supervision of government-invested projects.Chapter 3 begins with a full retrospect of the history of government investment management in China. It lends insight for the reform and perfection of market-oriented management of government-invested projects by combing of the transformation of government investment from planned methods to market ones. Then by illustrating some typical example, it will introduce the main content of government investment, thus presenting a real picture of the status quo of government-invested projects in China.Chapter 4, a continuation of Chapter 3, is the major part of the thesis. To make the policies in the following chapter effective, the author takes a firm stand and states directly the shortcomings of government investment in scoping of investment, decision-making mechanism, construction management, risk prevention, investment and finance, and the effectiveness of supervison. With detailed and deepened analysis of reasons for the above, it points out a way out of the problem.By citing experience of government investment in the US, Britain, Germany, Canada, Japan, Hokong, Chapter 5 introduces the scale and scoping of investment, decision-making mechanism, investment and finance, construction and practice management and supervision in developed countries and regions. By analysis and induction of their experience, they present an excellent reference for improving management of China’s government-invested projects under the condition of market economy.Chapter 6 is the conclusion part, answering the questions raised in previous chapters. It is also an epitome of the author’s ideas. The author’s train of thought for solving the problem includes 5 aspects:first, by drawing the scope under the condition of market economy, the government investment acts within the line; second, the government investment should divide into two parts--for-profit and non-operational government investment. The former shall practice full marketized construction management and investing and financing. It will be administered by government in the name of social investment with measures of strengthening supervision, ensuring demand and regulating order. But the focus of government investment is non-operational investment, despite its difficulty; third, to practice agent system for government-invested projects and establish a construction management aimed at controlling investment; fourth, to set up a scientific, democratic and complete system for decision-making of government-invested projects based on principle of transparency, public participation and accountability; fifth, we need to strengthen the external regulation-oriented supervision system of government-invested projects. In the end, the author raised hopes for coordinated reform measures.The author has been engaging in assessing government-invested projects for a long time, and wishes this article can deepen our understanding of it and offer guidance in practice.更多还原