体制内微观经济约束机制变化与新单位制的形成  

The Change of Microeconomic Constraint Mechanism in the Public Sector and the Formation of New Unit System

作　　者：罗圆 Luo Yuan

机构地区：[1]清华大学社会学系

出　　处：《学术前沿》2020年第14期92-95,共4页Frontiers

摘　　要：本文从微观经济约束机制变化的角度,对体制内以新审计体系为代表的新监督形式对经济过程的作用进行了理论分析。一种以国家总体性支配方式实施的硬过程约束,已经在体制内实现内源硬预算约束的“全覆盖”。从而新单位制被创造出来,它以行政权力改变了体制内长期以来的软预算约束状态,通过新的预算约束硬化方式在体制内制造增量。新单位制的形成是我国推进国家治理体系和治理能力现代化中的重要实践。From the perspective of the change of microeconomic constraint mechanism,this paper conducts a theoretical analysis of the role of the new supervision form represented by the new audit system in the economic process.A kind of hard process constraint implemented by the state’s overall control has realized "full coverage" of the public sector with an endogenous hard budget constraint.Thus,the new unit system has been created.It changed the long-term soft budget constraint state in the public sector with administrative power,and created increment in the public sector through a tightened budget constraint way.The formation of the new unit system is an important practice in the modernization of the system for China s governance.

关 键 词：微观经济约束 预算约束 新单位制 

分 类 号：F239[经济管理—会计学]