统合式回应:部门间合作的生成逻辑——基于H省税务稽查执法协作的扎根理论研究

Integrative Response: The Generating Logic of Interdepartmental Cooperation——Based on the Grounded Theory ofTax Inspection Law Enforcement Cooperation in H Province

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.