摘要
根据公共产权理论,人民是政府资产的终极所有者,各级政府是多层次代理人。为确保政府遵照委托人最优利益并实现政府资产效能和公共价值最大化,政府资产治理应在国家治理框架下循着受托责任链条进行。政府资产治理是为了实现政府资产的长期公共价值和减低代理成本而设置的一系列机制,强调善治、战略、绩效、权力制衡、约束和监督、引入市场和激励机制等。理论研究和实践表明,集成治理和政府资产管理越来越重要。我国当前政府资产管理存在严重的问题和漏洞,不利于国家治理体系和治理能力现代化建设。基于公共产权逐层分解、以受托责任和善治原则为核心构建的政府资产治理框架,让公众、人大和监管者、各级各类政府单位和公职人员、政府审计机关、非政府组织、媒体等利益相关者基于不同的责任参与政府资产管理事务,使得政府资产管理"网络化"为政府资产治理,以立体化、全方位的途径实现政府资产善治,但各种政府资产治理机制需要主动发掘和培育。
According to public property rights theory, the people are the ultimate shareholders of governmental assets, while governments are the various levels are the agents. To ensure that the government serves the best interests of its principals and maximizes the governmental asset performance and public value, we should carry out governmental asset governance within the framework of state governance and the accountability chain. Governmental asset governance involves a set of mechanisms which ensure the long-term public value of governmental assets and lower agency costs. It focuses on good governance, strategy, performance, separation and balance of powers, bonding, monitoring, and market and incentive mechanisms. China’s current government asset management has serious problems and loopholes, which is not conducive to the modernization of the national governance system and governance capacity. Based on the decomposition of public property rights, with the accountability and good governance principle as the core, a more efficient government’s asset governance framework should be built to enable the public, people’s congresses and regulators, government agencies at all levels and their employees, government audit institutions, non-governmental organizations, media and other interest groups to participate in government asset affairs with different responsibilities. This will transform the government’s asset management networking into government asset governance, and achieve good governance of government assets in a three-dimensional and all-round manner. Nevertheless, various government asset governance mechanisms need to be actively explored and nurtured.
作者
李建发
包璐璐
张国清
LI Jian-fa;BAO Lu-lu;ZHANG Guo-qing(School of Management,Xiamen University,Xiamen 361005,Fujian)
出处
《厦门大学学报(哲学社会科学版)》
CSSCI
北大核心
2022年第1期23-35,共13页
Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)
基金
国家社会科学基金重点项目“公共产权视角下的政府资产治理与财务会计问题研究”(20AGL013)。
关键词
公共产权理论
政府资产治理
善治
受托责任
public property rights theory
governmental asset governance
good governance
accountability