社会交换范式下的财政-行政协调:框架建构和层级分解  

Coordination of Public Finance and Public Administration in the Social Exchange Paradigm:Framework Construction and Hierarchical Decomposition

作　　者：赵国钦[1] 查涵文 Zhao Guoqin;Zha Hanwen

机构地区：[1]中央财经大学财经研究院

出　　处：《财政科学》2022年第12期88-99,共12页Fiscal Science

基　　金：国家社会科学基金青年项目(19CGL048);北京市社会科学基金项目(18JDGLB002);“中央高校基本科研业务费专项资金”中“中央财经大学科研创新团队支持计划”(项目名称:“区域大气污染治理与政策研究”)资助。

摘　　要：系统观下的公共财政和公共行政协调问题久被忽视,并在现实中诱发了无效改革、低效资源配置和缺乏回应性的公共服务供给等一系列问题。财政本质的社会交换过程理论及其逻辑框架创建了公共财政和公共行政间的清晰关联。在社会交换范式下,以财政分离和民主授权为逻辑起点的交换链条中,以预算为核心工具的财政-行政充分协调可以有效提供控制共用资源池问题、代理问题和信息缺陷问题及其负面后果的手段,并推动社会交换关系的互惠化。在共用资源池问题中,基于预算成果的赞同和基于预算过程的授权与契约,直接回应外部性问题;在代理问题中,预算授权质量的提升和完整有效的受托责任框架,可以有效防范代理人行为变异风险;在信息缺陷问题中,基于成果的监督和透明度建设为公民参与提供路径。面对中国实际问题,亟待推动“三支柱”改革议程:促进行政权力和财政权力的优化配置;强化整体预算观和预算程序可问责性,并将资源分配的基础从组织转向功能;提高预算透明度并拓展参与路径。The coordination of public finance and public administration under the systematical perspective has been ignored for a long time,which has led to a series of problems in reality,such as ineffective reform,inefficient resource allocation and lack of responsive public service supply.The social exchange process theory of fiscal essence and its logical framework create a clear relationship between public finance and public administration.Under the paradigm of social exchange,in the exchange chain with fiscal separation and democratic authorization as the logical starting point,coordination with budget as the core tool can effectively provide the means to control the“tragedy of commons”,principal-agent problem,information deficiency and their negative consequences,and promote the reciprocity of social exchange relations.In the issue of common resource pool,approval based on budget results and authorization and contract based on budget process directly respond to externality;In the principal-agent problem,the improvement of budget authorization quality and a complete and effective accountability framework can effectively prevent the risk of agent behavior variation;In the problem of information deficiency,outcomes based supervision and transparency construction provide a path for citizen participation.In response to China’s reform,it is urgent to promote the"three pillar"reform agenda:promoting the optimal allocation of administrative power and fiscal power;Strengthen the overall budget view and accountability of budget procedures,and shift the basis of resource allocation from organization to function;Improve budget transparency and expand participation paths.

关 键 词：社会交换 社会共同体 财政-行政协调 预算 

分 类 号：F810.2[经济管理—财政学] D523.1[政治法律—政治学]