支出责任:中央企业对口援藏之政治责任实现的制度逻辑分析

Expenditure Responsibility:The Institutional Logic of Central SOEs’Partner Assistance to Tibet

平衡区域发展和支持边疆民族地区加快发展和改善民生,以及推动实现国家一体化而实施对口援藏是中国特有的制度安排。从责任的角度看,中央企业通过选派援藏干部、专业技术人员到受援地区工作,在受援地区实施援藏项目,为此需要中央企业承担“支出责任”。从企业的角度来看,这一责任不是中央企业承担的一般“社会责任”,而是特殊的“政治责任”。非政府主体履行特殊“政治责任”普遍面临着激励不足的难题。中央企业对口援藏的制度逻辑是,促进对口援藏这一特殊的“政治责任”进入中央企业的“社会责任”之中,其中的关键是中央企业的财产权设置。国务院国资委作为中央企业的资产所有者或控股者,对于对口援藏事项进入中央企业的“社会责任”体系起了关键作用。同时,也有其他一系列制度安排,包括中央统筹协调部门“在场督促”与援受双方高层互动制度,以及“政治责任”的科层执行机制。这些制度和机制在对口援藏实施的各个环节发挥着独特的作用。从中央的“政治责任”到中央企业的“支出责任”是中央企业对口援藏的制度逻辑形成的关键一步。来自中央的“政治任务”并不自动转化为非政府主体的执行意愿和行为,需要一系列制度予以保障。

It is a unique institutional arrangement in China to balance regional development and support frontier ethnic groups to accelerate development and improve people’s livelihood in border minorities area,as well as to promote national integration and implement partner assistance to Tibet(PAT).From the perspective of responsibility,central state-owned enterprises(SOEs)select and send aid cadres and professional technicians to work in the recipient areas,and implement aid projects in the recipient areas.For this reason,central SOEs are required to assume“expenditure responsibility”.From the perspective of enterprises,this responsibility is not a general“social responsibility”undertaken by central SOEs,but a special“political responsibility”.Non-governmental entities generally face the problem of insufficient incentives to perform special“political responsibility”.The institutional logic of central SOEs’PAT is to promote the special“political responsibility”of PAT into the SOEs’“social responsibility”,the key of which is the establishment of property rights of central SOEs.The State-owned Assets Supervision and Administration Commission of the State Council,as the asset owner of the central SOEs,plays a key role in the“social responsibility”system of the central SOEs for the PAT.At the same time,there are also a series of other institutional arrangements,including the central coordinating department’s“presence supervision”and the high-level interaction system between the aid and recipients,and the bureaucratic enforcement mechanism of“political responsibility”.These systems and mechanisms play a unique role in all aspects of the implementation of PAT.This paper reveals that the transition from the“political responsibility”of the central government to the“expenditure responsibility”of central enterprises is a key step in the formation of the institutional logic of central SOEs’PAT.The“political tasks”from the central government does not automatically transform the execution will and behavior of non-governmental entities,and requires a series of systems to protect it.