行政成本分析及其有效控制途径探索

行政成本分析及其有效控制途径探索

摘 要

行政成本问题一直是社会关注的焦点，目前我国行政成本过高, 增长过快的问题已经严重影响了我国的国际地位与社会发展。控制和降低行政成本对于提高政府绩效、减轻纳税人负担等具有重要意义。行政成本的控制是一个系统工程，必须把握住该系统的每一个因素及因素间的联系，才能实现系统整体化、动态化的管理，以期达到降低行政成本的目的。因此本文从行政人员、行政单位、行政行为三方面分析, 革除弊端, 最大限度地优化和降低政府成本, 改善我国的行政管理工作, 提高行政效率和行政效益。

关键词：行政成本； 系统工程； 控制； 路径

ABSTRACT

The high administrative cost has been the focus of social concern, at present our country administrative cost is exorbitant, overheating problem has seriously affected our country's international status and social development. Control and reduce administrative costs for the improvement of government performance, reduce the financial burden on the taxpayer is of great significance. Administrative cost control is system engineering, must grasp each factor of the system and the relationship between factors, to realize the system integration, dynamic management, in order to achieve the goal of reducing administrative costs. So this article from the administrative personnel, administrative units, administrative behavior three aspects analysis and expelling the drawbacks, maximum limit optimization and reduce the cost of government, to improve our country's administrative work, improve the administrative efficiency and administrative effectiveness.

Keywords: administrative cost system engineering control path

目录

一、行政成本的概念 ...................................................................................................................... 1

（一）行政成本的定义 .......................................................................................................... 1

（二）行政成本的种类 .......................................................................................................... 1

（三）评价行政成本的指标。 .............................................................................................. 1

1．行政成本的效率分析 ................................................................................................ 1

2．衡量行政成本的指标 ................................................................................................ 2

二、 我国现阶段行政成本现状 .................................................................................................. 3

（一） 行政管理经费本身的增长过快 ................................................................................ 3

（二）政府机关人员过多, 职务消费数额居高不下 .......................................................... 3

（三） 腐败所带来的政府成本巨大 .................................................................................... 4

三、 行政成本高的原因 .............................................................................................................. 4

（一）从行政人员个体因素分析 .......................................................................................... 4

1．权力来源观扭曲、行政理念错位 ............................................................................ 4

2．具有追求行政职能、机构设置及预算规模最大化的倾向性................................. 4

(二)行政单位组织因素分析 .................................................................................................. 5

1．行政职能转变滞后、机构庞杂，运作费用高 ........................................................ 5

2．行政职能配置不明晰、机构设置不科学，耗费大量行政资源............................. 5

3．财务预算制度存有缺陷，行政成本更具膨胀倾向 ................................................ 5

4．行政单位的组织行为缺乏成本 效益分析理念 .................................................... 5

(三)行政行为运行因素分析 .................................................................................................. 6

1．行政行为的垄断性和非盈利性的特点，导致行政成本扩张................................. 6

2．行政绩效考核缺陷，大量资源耗费 ........................................................................ 6

3．行政决策不科学，行政成本高企 ............................................................................ 6

4．行政管理滞后，行政运行费用增加 ........................................................................ 7

四、行政成本控制的途径 .............................................................................................................. 7

(一)行政人员个体层面 .......................................................................................................... 7

1．重塑行政理念 ............................................................................................................ 7

2．强化成本意识 ............................................................................................................ 7

(二)行政单位组织层面 .......................................................................................................... 8

1．加快行政职能转变 .................................................................................................... 8

2．推进“大部门制”改革 ............................................................................................ 8

(三)行政行为运行层面 .......................................................................................................... 8

1．引入竞争机制 ............................................................................................................ 8

2．强化财政预算约束机制 ............................................................................................ 9

3．健全科学决策机制 .................................................................................................... 9