【作者】 段国旭；

【导师】 王云峰；

【作者基本信息】 河北工业大学 ， 管理科学与工程， 2006， 博士

【摘要】 本文以财政资源配置制度建设为研究对象，围绕公共物品提供和集成化管理理念，探讨了财政资源配置学的形成路径以及财政资源配置制度体系的框架建设问题，初步提出了战略配置重点。本文的创新性研究主要体现在五个方面。 (1)明确提出了财政资源配置理论的逻辑发展路径。在规范财政资源配置制度有关概念的基础上，围绕发挥财政资源配置作为财政首要职能的作用，分析提出了财政资源配置学发端于公共物品理论，发展于公共经济理论，融合以财政学与管理学及其它相关学科的形成路径。并以此为出发点，尝试突破财政实践界长期形成的分配主导型理念，促进传统体制下的“分钱”思维向市场经济条件下公共物品配置理念的转变，推进财政分配的公平与财政资源配置效率的进一步结合。 (2)初步构建了财政资源配置制度的基本框架。以制度安排下的体制——机制——运行三个层次为核心，提出了制度建设总路径下的预算配置制度、财政配置体制、转移配置制度、财政监督制度等层面的初步运行模型及财政实践界可资借鉴的具体措施。 (3)初步划分了公共物品提供主体的层次。以政府为公共物品提供主体，按照政府职能划分财政资源配置范围，围绕扁平化政府层级和统一预算内外财政资源管理，构建各级政府间纵向的财政资源配置体制；以政府各部门为公共物品提供主体，按照部门经济责权划分财政资源配置范围，围绕部门间职责立法界定、对部门事业发展实施绩效规划管理，构建政府各部门间横向的财政资源配置体制；以非营利组织为公共物品提供主体，按照政府或其职能部门委托事项相应界定非营利组织进行财政资源配置的范围。 (4)提出了转移配置的目标模式和改革措施。在明确各省之间、各市之间事实存在的“对口支援”为中央统一规则下横向转移模式的基础上，我国应实行以纵向转移支付为主、辅之以横向转移支付的混合型转移配置模式。相应在明确政府间事权与财权范围基础上，规范转移形式，明确立法审查与审批程序。 (5)对财政监督体系进行了分权式制度设计。把目前政府审计部门的财政监督职权移交立法系统，政府监察部门的财政监督职权移交司法系统，政府自身主要由财政部门行使财政监督职能，形成立法部门审计监督、行政部门财政监督、司法部门监察制约的既相互配合又分工明确的财政监督体系。同时在立法机构下设立专家论证审查委员会，负责预算初审、转移支付项目审查等。更多还原

【Abstract】 The article takes the development of public resource allocation system as the research object, centered on the idea of the public goods delivery and integrated management, explores the way that forms the theory of public resources allocation and the development of public resource allocation framework, initially proposes the key of the strategic allocation. The innovation of the article mainly presents in the following five aspects.(1)Explicitly proposes the logical development of the public resources allocation theory. On the basis of standardizing the relevant concepts of public resources allocation system, focused on the major role that public resources allocation plays in public finance, the article analyses and proposes that the theory of the public resources allocation originated from the public goods theory, built on the public economics, and incorporated with the public finance, the management theory and other related disciplines. And take this as the starting point, the article attempts to break the deep rooted practice of allocation oriented public finance, promotes the transformation of" the money allocation" under the tradition system to the public goods allocation consistent with the market economical condition, and push the combination of equity with efficiency in public resource allocation.(2)The article preliminarily structures the basic framework of the public resources allocation system. Taking three levels as the core under the system, i.e. institution, mechanism and operation, proposes the operational model which includes the budgeting system, financial allocation system, transfer system, supervision system as well as the specific measures that professionals of public finance can use.(3)Preliminarily divide the layers of public goods providers. Taking the government as the main provider, the scope of public resource allocation is defined according to the government function, centered on the flat type of government hierarchy and unified budgetary management, constructs the vertical financial resources allocation system on all levels of governments; taking the various government departments as the public goods providers, the scope of public resource allocation is defined according to the economic responsibility of department, centered on the legislative determination of responsibility更多还原