中央出题与地方解题——基于中国企业年金税收优惠政策的分析  

Central Government Setting Problem and Local Governments Solving Problem--A Case Study Based on China’s Enterprise Annuity Tax Credit Policies

作　　者：郭磊[1] Guo Lei(School of Economics and Management,Tongji University,Shanghai 200092)

机构地区：[1]同济大学经济与管理学院,上海200092

出　　处：《甘肃行政学院学报》2025年第1期95-106,共12页Journal of Gansu Administration Institute

基　　金：国家社科基金一般项目“中国多层次、多支柱养老保险体系的政策体制研究”(22BGL209)。

摘　　要：中央出题、地方解题是中国中央政府制定政策的重要方法,考察其中的行为模式和作用机制有助于构建具有中国特色的公共管理知识体系。构建一个分析框架,包括中央出题模式、中央出题对地方决策的影响机制、地方解题策略,实证部分考察中国企业年金税收优惠政策。研究发现:(1)开放型出题,中央仅设定政策目标,以问题求解为主,大部分地方政府因注意力稀缺和资源约束无回应,少部分地方政府集中注意力和资源,形成突破性政策创新。(2)封闭型出题,中央同时设定政策目标和政策工具偏好,以方案试验为主,大部分地方政府因目标明确、搜寻成本降低而积极回应,风险规避和资源约束导致地方政策趋同,少部分地方政府集中注意力和资源,形成拓展性政策创新。(3)在无指定试验地区的特殊情境下,中央出题、地方解题提供了一种中国式试验主义治理形态。Central government setting problem and local governments solving problem is an important way for the central govern⁃ment of China to formulate policies.Examining the behavioral patterns and mechanisms behind the way will help build a public management knowledge system with China characteristics.This study builds an analytical framework,including the model of the central government of China setting problem,the impact of the central government of China setting problem on local governments making decisions,and the strategies of local governments problem-solving.The empirical part examines China’s tax credit policies for enterprise annuities from 1991 to 2009.The study finds that:(1)Open setting problem,in which the central government only sets policy goals and focuses on problem solving.Most local governments do not respond due to attention and resource constraints,and a small number of local governments concentrate their attention and resources to form a policy breakthrough.(2)Closed setting prob⁃lem,in which the central government sets policy goals and policy tool preferences at the same time,focusing on program experi⁃ments.Most local governments respond actively because of clear goals and reduced search costs.Risk avoidance and resource con⁃straints lead to convergence of local policies.A small number of local governments concentrate their attention and resources to form a policy expansion.(3)In the special situation where there is no specific experimental areas,central government setting problem and local governments solving problem constructs a China-style experimental governance pattern.

关 键 词：政策制定 央地互动 政策创新 企业年金 

分 类 号：D630[政治法律—政治学] F842.6[政治法律—中外政治制度]