“部门型”项目管理模式——中央对地方专项资金的分配与管理机制研究  

“Departmental”Program Management Model:A Study on the Central Government's Allocation and Management of Special Funds for Local Finance

作　　者：焦长权 Jiao Changquan

机构地区：[1]北京大学马克思主义学院

出　　处：《中国研究》2022年第2期40-63,338-339,共26页China Studies

基　　金：国家社会科学基金项目“县城基本公共服务均等化的实践机制研究”(项目批准号:22BSH144)的阶段性研究成果

摘　　要：专项转移支付体系与中央—地方间财政事权和支出责任安排密切相关,共同事权转移支付本质上仍然是一种专项转移支付,它在基本公共服务等领域得到了有效运用。专项转移支付主要采取了因素法、项目法展开分配,因素法更多适用于民生支出等最终补助到个人和家庭的支出,项目法主要适用于基础设施、产业政策等经济事务支出。项目制是一种“部门型”项目管理模式,它试图通过规范化、技术化的管理方式穿透中间各层级政府,将中央政策意图直接传达到基层并确保资金安全,这造成了专项资金的“碎片化”和低效率问题。The special transfer payment system is closely related to the arrangement of financial authority and expenditure responsibility between the central and local governments.The central and local common authority transfer payment is essentially a special transfer payment,and it has been effectively applied in the fields of basic public services.The special transfer payment mainly uses the factor method and the project method in the process of allocation.The factor method is more suitable for people's livelihood expenditures that are ultimately subsidized to individuals and families,while the project method is mainly used to expenditure on economic affairs such as infrastructure construction and industrial policy.The program system is one of the“departmental”program management model that attempts to penetrate the governments at all levels through standardized and technical management methods,directly conveys the policy intention from central level to the grassroots level and ensures the safety of the funds.It has caused the“fragmentation”and low efficiency problems to special funds.

关 键 词：因素法 项目法 “部门型”项目管理模式 

分 类 号：F812.45[经济管理—财政学]