财政腐败原因的制度分析

Institutional Analysis on the Reason of Financial Corruption

财政腐败是财政领域中权力行使者利用财政管理权力谋取私利并导致财政资金流失或被低效、无效使用的各种行为。通过建立一个制度分析框架对财政领域的腐败问题进行研究,发现财政腐败是一种制度性腐败,其产生的根源就在于有效的财政制度及其制约机制的供给不足。具体体现在:缺乏约束财政管理权力的机制;缺少约束的自由裁量权制度;尚未形成有效的问责机制;尚不完备的财政透明制度;缺乏有效的财政监督机制。因此,治理财政腐败的焦点也应该是完善相关制度以及强化制度约束。

In the financial sector, financial corruption can be defined as all kinds of behaviors, that use the right of fi- nancial management to get personal gain and lead to great loss of financial funds or financial funds are inefficient or inef- fective use . It is inadequate, if we just realize the reason of financial corruption that lies in the system flaw. We need establish a system of analytical framework for analyzing the cause of the corruption of financial systems. We find that the great financial corruption problems mainly come from the insufficiency of supply of financial system and its mechanisms, such as concentrated financial management powers , lack of constraints of discretionary regime or effective financial accountability system , incompleted financial transparency or power constraint mechanism. Therefore, the governance of financial corruption should focus on improving the relevant system and strengthening the regime