作　　者： (庄文嘉）; ;

机构地区： 中山大学政治与公共事务管理学院

出　　处： 《公共管理研究》 2009年第0期39-55,共17页

摘　　要： 1999年中国的预算改革实际上是要建立一种"控制取向"的现代公共预算体制,推动财政收支的集中统一和预算监督。但是,目前许多预算外资金虽然已进行收支两条线管理,却仍然收支挂钩。这一改革过程涉及财政部门、征收部门和次一级征收单位三者之间的权力关系与责任分配。对此,既有研究并没有提供较好的解释。为填补这一空白,笔者从2007年7—8月在我国东部某地级市的工商局进行了实地调研。研究发现,该工商局于2004年进行了一次财务改革,不仅实现了部门范围内的财权集中控制,也有助于财政部门建立起对收费收入的控制取向。但在财权集中的同时,组织间的责任关系并没有得到相应的调整。权力关系与责任分配相分离,使得改革并不能实现预期目标。 The budgetary reform in 1999 was to create a control-oriented budgeting system within the government in China so as to promote a centralized revenue and expenditure monitoring.However,although revenue and expenditure of extra-budgetary funds are separated,the two separated parts are still linked.The unlinking process involves adjustment of power relationship and re-allocation of responsibility among financial sector,collection department and sub-units of collection department.Existing literature doesn't provide a complete explanation.In order to fill this blank,the authors carried out an empirical study on a municipal-level Industry and Commerce Bureau in Eastern China from July to August in 2007.On the basis of case study,we found out that a financial reform inside this bureau in 2004 had not only set up a centralized control of financial power within the department,but also contributed to creating an administrative control on fees revenue for the financial sector.However,the inter-organizational responsibility has not been simultaneously reallocated.The separation of adjustment of power relationship and re-allocation of responsibility makes it difficult for the reform to achieve its original goal.

关 键 词： 收费收入 财务改革 工商局

领　　域： [经济管理—财政学]