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作 者:邝艳华 张俊 Kuang Yanhua;Zhang Jun(School of Public Finance&Taxation/Guangdong Provincial Key Laboratory of Public Finance and Taxation with Big Data Application,Guangdong University of Finance&Economics,Guangzhou 510320;School of Government,Sun Yat-sen University/Software Engineering Institute of Guangzhou,Guangzhou 510990)
机构地区:[1]广东财经大学财政税务学院/广东省财税大数据重点实验室,广州510320 [2]中山大学政治与公共事务管理学院,广州510275
出 处:《甘肃行政学院学报》2024年第6期58-68,126,共12页Journal of Gansu Administration Institute
基 金:国家社科基金项目“新时代健全人大预算绩效监督机制与路径”(22CZZ005)。
摘 要:已有研究普遍认为上级职能部门借助纵向数字平台的技术隐性控制能够顺利实现纵向扩权,而A财政部门策略性应用数字平台,在一定程度上保护了自由裁量权。基于数据在科层组织中的三种护权属性,构建了部门“以用护权”的分析框架。通过对A市的案例分析,发现下级财政部门针对地方利益受损的场域,通过在数字平台的象征性应用、延时性应用和忽略性应用,限制流出数据的一致性、时效性和完整性,干扰预算决策、线上采数和智能监督,在一定程度上限制了上级部门预算编制指导权、转移支付管理权使用能力的提高和预算执行监督权的拓展。本文呈现了下级职能部门应对数字平台纵向扩权的能动性,揭示了技术执行影响部门纵向间权力关系的运行机制。Existing research generally holds that higher-level functional departments can smoothly expand their authority vertically by leveraging the implicit technical control of vertical digital platforms.However,the Finance Bureau of City A strategically applied digital platforms,thereby protecting its discretionary power to a certain extent.Based on the three rights-protection attributes of data within hierarchical organizations,this paper constructs an analytical framework for departments to protect their rights through the use of digital platforms.Through case analysis,it is found that in scenarios where local interests are compromised,the Finance Bureau of City A restricted the consistency,timeliness,and integrity of data outflow by engaging in symbolic,delayed,and neglectful use of the provincial"Digital Finance"platform.These actions disrupted budgetary decision-making,affected online data collection,and hindered intelligent supervision.Consequently,they limited the improvement of higher-level departments'ability to exercise budgetary guidance and management rights over transfer payments,as well as the expansion of budgetary execution supervision rights.This paper presents the agency of lower-level functional departments in responding to vertical power expansion through digital platforms and reveals the mechanisms through which technical enforcement affects the power dynamics among hierarchical levels of departments.
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