财政支出领域寻租现象及其对策分析.docVIP

摘  要  无论在发达国家还是在发展中国家  寻租行为都普遍存在  对各国经济都造成 了不同程度的影响和破坏 因此 探讨财政支出领域的寻租现象并提出治理对策对 于加强财政资金管理 意义 推动财政体制改革的顺利进行都具有十分重要的理论和实际 本文首先以寻租理论为基础和指导 重点分析研究了财政支出领域存在的各种 寻租行为和现象 研究表明 政府干预和公共代理问题是财政支出领域寻租行为产  生的根源  而我国当前正处于一种特殊的经济转轨时期 市场经济体制还不完善 公共财政支出框架还有待建立 同时各级政府的决策还具有较大的盲目性 所以 在财政支出管理上还存在许多漏洞 使各种寻租行为有机可乘 其次 本文通过建立财政支出领域 委托 代理 博弈模型 从理论上进行分 析后 指出在治理对策上应首先从财政体制改革入手 建立租金消散机制 从而在 制度层面压缩和消除寻租空间 并在此基础上从细化预算 政府采购 国库集中收 付 收支两条线四个方面提出了具体的对策和建议 最后 克服寻租还应加大财政监督力度并加强伦理道德建设 使寻租者从制度 上的 不能为 到监督下 不敢为 最后从心理上 不愿为 以达到克服和消  除各种寻租行为及现象的目的  真正提高财政资金的使用效率  关键词  寻租理论  财政支出  政府干预  寻租治理  I Abstract Whether in developed countries or in developing countries, rent-seeking is a normal phenomenon. Rent-seeking influents and even destroys the development of economy in different degree. Therefore, analyzing rent-seeking in public financial expenditure and putting forward relevant measure is very meaningful to standardize the management of financial funds and promote financial system reformation. This article uses rent-seeking theory for reference and primarily analyzes all kinds of rent-seeking activities in public financial expend iture. The study indicates that the government interfering and public agency problem is the reason of rent-seeking activities in financial expenditure. Our country is now in a special economy transforming period, the market economy system is still not perfect, the public financial expenditure frame needs to be established, and at the same time, the governmental decision still has blindness. Therefore, many loophole s exist in the public financial expending management, resulting in all kinds of rent-seeking activities happening. Basic on establishing the model of entrusting-acting game in public financ ial expenditure, this article points out that to limit rent-seeking, it’s necessary to begin with financial system reformation, and through establishing rent dissipation mechanism, compress and dissolve the rent-seeking space from s