摘要
推进部门间合作是行政体制改革的重要内容。我国税务稽查执法领域的部门间合作本质上是一种“统合式回应”,即部门间合作是对外部环境刺激和内部部门条件约束的综合式反应。制度规则所规定的部门职能是合作的外在起源,资源约束将合作转化为部门的内在意愿。在压力型体制下,上级压力、高位介入、社会需求等要素影响着部门间合作的结果。部门间的合作最终受行动者本身的特质、认知、利益的直接影响。合作是行动者在外部条件和行动情境的刺激下结合自身的利益、认知等情况作出的有选择性的回应。
Promoting inter-departmental cooperation is an important part of administrative system reforms.The inter-departmental cooperation in the field of tax inspection and law enforcement in China is essentially an“integrative response”,that is,inter-departmental cooperation is a comprehensive response to external environmental stimuli and internal departmental constraints.The departmental functions stipulated by the system rules are the external origin of cooperation,and resource constraints transform cooperation into the internal will of departments.Under the pressure-based system,factors such as superior pressure,high-level intervention,and social needs affect inter-departmental cooperation.Inter-departmental cooperation is ultimately directly affected by the characteristics,cognition,and interests of the actors themselves.Cooperation is a selective response made by actors,which is based on their own interests and cognition,under the stimulation of external conditions and action situations.
作者
顾爽
冷向明
GU Shuang;LENG Xiang-ming(School of International Relations and Public Affairs,Fudan University,Shanghai 200433,China;School of Public Administration,Central China Normal University,Wuhan 430079,China)
出处
《山东行政学院学报》
2024年第3期94-102,共9页
Journal of Shandong Academy of Governance
基金
国家社科基金一般项目“合作治理视角下健全党全面领导社区治理的制度研究”(20BGL241)。
关键词
统合式回应
部门间合作
税务稽查执法协作
扎根理论
Integrative Response
Interdepartmental Cooperation
Cooperation in Tax Inspection and Law Enforcement
Grounded Theory