政府浪费与治理对策研究

Government Waste in China and Countermeasures

在我国高昂的行政管理费用背后存在着惊人的浪费现象:公务用车浪费、公款吃喝浪费、公费出国浪费、豪华办公大楼浪费、政府会议浪费、能源资源消耗浪费和政绩工程浪费。政府浪费是多种因素综合作用的结果,产生的原因相当复杂,归纳起来主要有:行政权力运行透明度低、产权主体和责任主体虚位、财政预算约束软化和预算外资金大量存在、对行政成本的考核不重视甚至忽视,以及公众与政府讨价还价机制缺失。针对政府浪费产生的原因,治理对策主要有:加快透明政府建设;把行政费用控制列入政府工作计划以解决政府浪费的责任主体虚位问题;增强财政预算的刚性约束;引入企业成本核算机制以完善绩效考核制度;形成公众与政府讨价还价的博弈机制;制定《中华人民共和国反浪费法》。

Hidden in the high administrative expenditures of China is a huge waste incited by overindulgence in official vehicles, energy resources, luxurious office buildings, and in such activities as government conferences, vanity projects, overseas trainings, recreational activities by public funds, etc. The cause of government waste is very complicated and it is the result of many factors including low executive transparency in administrative power, softening of budget constraint, vanity of property rights subjects and responsibilities subjects, existence of a large number of extra budgetary funds, indifference or even neglect on the assessment of administrative costs ,and lack of mechanisms for the public bargaining with the government. In response to these causes, six countermeasures have been proposed： quickening the construction of a transparent government; controlling administrative costs as government＇s working target to solve the problem of vanity of responsibilities subjects for government waste; enhancing budget constraint; introducing corporate cost accounting mechanisms and establishing a sound performance appraisal system; promoting the democratization of fiscal decision-making and forming a mechanism for thepublic to bargain with the government; establishing an ＂anti-waste law＂.