退役军人事务领域财政事权和支出责任划分研究——以H市为例

The Division of Fiscal Authority and Expenditure Responsibilities in the Field of Veterans Affairs:A Case Study of H City

H市退役军人事务领域财政事权和支出责任划分影响到该市两级政府能否协同提供高质量退役军人保障服务。论文在理论分析维度上选取外部性、信息复杂性和激励相容作为退役军人事务领域财政事权和支出责任划分的规则。在效果评估维度上,立于政策安排、数据分析及实地调研三个层面,研究发现,各类划分政策呈现粗线条、碎片化的特征。H市总体上、分领域财政事权、核心财政事项的划分结果显示,表现不佳的退役安置、抚恤优待、褒扬激励中仅抚恤优待的状况有所改善,表现较好的教育培训与就业创业、总体财政事权的状况略微改进,而服务管理的状况有所退化;调研结果反映出部分退役军人事务事项的各级财政分担不合理,区级财政负担过重,资金保障不足,划分错位问题较为明显。在政策建议维度上,论文提出退役军人事务领域财政事权和支出责任划分改革方案及拟定具体划分清单。研究可为H市先行先试退役军人事务领域财政事权和支出责任划分改革提供参考,也可为同类地方政府以及央地间的此类改革设计提供启示。

The division of municipal and district financial power and expenditure responsibility in the field of veterans'affairs in H City affects whether the municipal and district levels can cooperate to provide high-quality services.This paper selects externalities,information complexity,and incentive compatibility as the rules for the division of financial power and expenditure responsibility.On the evaluation dimension,based on policy arrangement,data performance and field investigation,the research found that all kinds of policies are characterized by thick lines and fragmentation.Overall,the division of sub-field financial affairs and core financial matters results in the poor performance of retired resettlement,pensions and preferential treatment,but also praise and encouragement,with only the division of pensions and preferential treatment showing improvement.With better performance in education training and entrepreneurship and employment,the overall trend of improving financial affairs is slightly enhanced,while service management is weakened.Our investigation shows that the district-level financial burden of some veterans is too heavy,the financial guarantee is insufficient,and the dislocation of division is more prominent.On the policy dimension,the reform plan divides financial power and expenditure responsibility between the municipal and district,which is specific to the formulation of the division list and the corresponding financial guarantee.This study provides a reference for the reform of the division of financial power and expenditure responsibility in the field of veterans'affairs in H City.It should also inspire the top-level design of such reforms between central and local governments.