公安应急管理的财政保障机制研究
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摘要
长期以来,公安经费保障困难问题一直是制约公安应急管理工作发展和公安应急管理队伍建设的瓶颈。根据公安机关的特殊性质和工作特点,研究如何改革和完善公安应急管理经费保障机制,是摆在我们面前的一个十分紧迫且具有重要意义的政治任务。
然而,由于种种原因,长期以来,我国公安机关提高公安应急管理经费保障水平的努力一直停留在经验层次,缺乏足够的理论支撑,缺乏明确的目标和科学的方法,导致这种改革一直处于摸着石头过河的阶段,举步唯艰。笔者长期从事公安财政工作,对这个问题感触尤深。
以此为背景,论文的主要研究目的是探讨和解决三个层面的问题：(1)对于公安应急管理经费保障机制的结构与功能进行深入研究,阐明公安应急管理经费保障机制与其他一般政府经费保障机制的主要差别,说明公安应急管理经费保障机制各组成部分之间的关联和相互作用；(2)解释在公安应急管理经费保障机制基本相同的前提下,为什么不同地区公安应急管理经费保障工作水平差异较大,分析影响公安应急管理经费保障机制运行的主要因素有何异同；(3)探讨如何设计相关制度和机制,使公安应急管理经费保障机制得以优化。
论文以理论分析为主,定量分析和定性分析紧密结合。为阐明公安应急财政保障机制的结构特性和运行特征,论文深入分析了公安应急财政保障机制的结构与功能,归纳总结了这一领域最新数据和案例,提炼分析了影响公安应急财政保障机制运行的潜在因素。
论文的主要内容如下：
1.回顾最近几年公安应急财政的支出状况,对经费支出数量、经费支出结构等问题进行了分析。论文认为,公安应急财政支出方面出现的问题,根源在于公安应急管理领域事权划分不明,从而提出了公安应急管理领域事权划分的基本设想。
2.阐述了公共预算的概念特点和相关理论,在此基础上提出现代公共预算制度的几个关键点。在分析美国应急管理财政保障预算制度的设立和管理状况基础上,总结了我国公安应急管理财政保障建立现代公共预算制度的现状和问题,借鉴美国经验,对完善和推进我国公安应急管理财政保障的预算制度进行了相应的制度设计。
3.根据新公共管理理论,结合实践调研,论文提出,公安应急财政保障机制的决策主体不是一元的,而是多元主体共同参与决策。论文分析了公共危机产生与发展的阶段性特点,指出在应急管理的不同阶段,公安应急财政保障机制的决策主体并不相同,其决策权的配置也有所变化。
4.论文指出,公安应急财政保障机制在实施过程中往往因为上级政府与公安机关领导之间、公安机关领导与下属财务部门主管之间的信息不对称现象而走向困局。论文构建了双重委托代理关系模型和公安机关领导和财务部门主管的新型激励机制,为问题的解决提供了思路。
5.论文对公安应急财政保障监督控制问题进行了研究,对监控的作用和原则进行了阐述,针对公安应急财政保障监控主体、监控方式、监控内容、监控对象、监控时机及监控效果这六个方面进行了较为深入的分析。作者认为,监督控制方式是监控主体完成财政监控工作任务的专门工作形态,主要包括财政监督、审计监督和绩效监督三种监控方式。
6.论文将公安应急财政保障全生命周期按应急管理过程划分为支出决策、运行管理和运行后管理三个阶段,并提出公安应急财政保障全生命周期各个阶段绩效评价指标。作者认为,从价值实现的角度来对公安应急财政保障的绩效进行评价,既体现了公安应急财政保障服务于大众的公益性,又能够保证评价指标体系的完备性和评价结果的全面性,而利益相关者理论则是进行价值分析、构建评价指标体系的理论工具。
For a long time, public funding difficult problems have restricted the development of Public Security Emergency Management and Emergency Management Team. According to the special nature and characteristics of Public security organs, how to reform and improve the public security emergency management mechanism to ensure funding is a very urgent and important political task in front of us.
However, due to various reasons, a long time, China's public security authorities to increase the level of public security to ensure funding for emergency management efforts have been stuck in the experience level, lack of adequate theoretical support, the lack of clear objectives and the scientific method, leading to this reform has been in a feeling across the river stage. I engaged in public security financial work, and have a deep feeling on this issue.
At this background, the paper's main purpose is to investigate and resolve the problem at three levels:(1) to ensure funding for public security mechanism for emergency management structure and function by deep study, to clarify the main difference between the public security emergency management mechanism to ensure funding requirements and other general government protection mechanism, to indicate the public security emergency management mechanism to ensure funding relationship between the various components and interactions; (2) to explain that the public security emergency management mechanism to ensure funding is basically the same, by the premise, why different parts of the work to ensure funding for the public security emergency management is quite different levels, to analysis similarities and differences of a major of running factor that affect the public security emergency management mechanism to ensure funding; (3) to explore how to design the relevant systems and mechanisms, so that the public security emergency management mechanism to ensure funding can be optimized.
Theoretical analysis plays an important role in thesis by quantitative analysis and qualitative analysis. To clarify of the structural characteristics and operational characteristics of the mechanism of the public security emergency financial security, the paper analysis deeply the structure and function of the public security emergency financial security, summarizes the latest data and case studies in this field, refine and analyses potential factors to impact mechanism of the public security emergency operation of financial security.
The main contents are as follows:
(1) Review financial expenditures of public security emergency in recent years, and analyses the number of expenditures and expenditure structure. This thesis considers that foundation stone of the problems of the public security emergency financial expenditure is unknown in the field of public security emergency management division of powers, and advances a basic idea of division of powers the field of public security emergency management.
(2) To describe the concept features and related theories of the public budget, to advance several key points of modern public budget on the basis of that. On the base to analyze the establishment and management of the situation of emergency management financial security of the U.S. budget system, summed up the status of modern public budgeting system and problem to establish the financial security of Public Security Emergency Management. Drawing on U.S. experience, improve and promote the financial security of China's Public Security Emergency Management budget system for the corresponding design of the system.
(3) According to the new public management theory, practice and research, the paper proposes that decision-making body of public security mechanism for emergency financial security is not the one, but the participation of multiple decision-making bodies. This paper analyzes the phase-specialty of the emergence and development of public crisis, pointed out in the different stages of emergency management, public security mechanism for emergency financial security is not the same decision-making body, the configuration of its decision-making power of is changed.
(4) This thesis indicates that in the implementation process the public security emergency financial security mechanism often leads to difficulties because of the information asymmetry between higher levels government and the leaders of the public security organs, the leaders of the public security organs and the head leaders of the financial sector. Paper constructs a dual agency relationship model and anew incentives model between the leaders of the public security organs and the head leaders of the financial sector to provide a guideline to solve the problem.
(5) The paper makes a study on the supervision and control of public security emergency financial security, and deeply expatiates the role and principles of monitoring, and analyzes six aspects emergency that include the main body, method, content, object, the effect and opportunity. The author believes that the mode of supervisory control is the specialized forms of work that monitor of financial control completes the main tasks, including financial supervision, auditing and performance monitoring.
(6) The paper compartmentalizes the three stages of full life cycle of Public emergency financial security management according to the process of emergency management, including spending decisions, operational management and after- operation management, and brings forward the comprehensive evaluation index at all stages of life cycle of public security emergency. The author believes that from the perspective of the value realization evaluation for the performance of the public security emergency financial security, not only reflects public welfare in the public service of the financial security of public security emergency, but also ensures the completeness of the evaluat ion index system and comprehensive of the results.Stakeholder theory is a theoretical tool of value analysis and construction of evaluation index system.
然而,由于种种原因,长期以来,我国公安机关提高公安应急管理经费保障水平的努力一直停留在经验层次,缺乏足够的理论支撑,缺乏明确的目标和科学的方法,导致这种改革一直处于摸着石头过河的阶段,举步唯艰。笔者长期从事公安财政工作,对这个问题感触尤深。
以此为背景,论文的主要研究目的是探讨和解决三个层面的问题：(1)对于公安应急管理经费保障机制的结构与功能进行深入研究,阐明公安应急管理经费保障机制与其他一般政府经费保障机制的主要差别,说明公安应急管理经费保障机制各组成部分之间的关联和相互作用；(2)解释在公安应急管理经费保障机制基本相同的前提下,为什么不同地区公安应急管理经费保障工作水平差异较大,分析影响公安应急管理经费保障机制运行的主要因素有何异同；(3)探讨如何设计相关制度和机制,使公安应急管理经费保障机制得以优化。
论文以理论分析为主,定量分析和定性分析紧密结合。为阐明公安应急财政保障机制的结构特性和运行特征,论文深入分析了公安应急财政保障机制的结构与功能,归纳总结了这一领域最新数据和案例,提炼分析了影响公安应急财政保障机制运行的潜在因素。
论文的主要内容如下：
1.回顾最近几年公安应急财政的支出状况,对经费支出数量、经费支出结构等问题进行了分析。论文认为,公安应急财政支出方面出现的问题,根源在于公安应急管理领域事权划分不明,从而提出了公安应急管理领域事权划分的基本设想。
2.阐述了公共预算的概念特点和相关理论,在此基础上提出现代公共预算制度的几个关键点。在分析美国应急管理财政保障预算制度的设立和管理状况基础上,总结了我国公安应急管理财政保障建立现代公共预算制度的现状和问题,借鉴美国经验,对完善和推进我国公安应急管理财政保障的预算制度进行了相应的制度设计。
3.根据新公共管理理论,结合实践调研,论文提出,公安应急财政保障机制的决策主体不是一元的,而是多元主体共同参与决策。论文分析了公共危机产生与发展的阶段性特点,指出在应急管理的不同阶段,公安应急财政保障机制的决策主体并不相同,其决策权的配置也有所变化。
4.论文指出,公安应急财政保障机制在实施过程中往往因为上级政府与公安机关领导之间、公安机关领导与下属财务部门主管之间的信息不对称现象而走向困局。论文构建了双重委托代理关系模型和公安机关领导和财务部门主管的新型激励机制,为问题的解决提供了思路。
5.论文对公安应急财政保障监督控制问题进行了研究,对监控的作用和原则进行了阐述,针对公安应急财政保障监控主体、监控方式、监控内容、监控对象、监控时机及监控效果这六个方面进行了较为深入的分析。作者认为,监督控制方式是监控主体完成财政监控工作任务的专门工作形态,主要包括财政监督、审计监督和绩效监督三种监控方式。
6.论文将公安应急财政保障全生命周期按应急管理过程划分为支出决策、运行管理和运行后管理三个阶段,并提出公安应急财政保障全生命周期各个阶段绩效评价指标。作者认为,从价值实现的角度来对公安应急财政保障的绩效进行评价,既体现了公安应急财政保障服务于大众的公益性,又能够保证评价指标体系的完备性和评价结果的全面性,而利益相关者理论则是进行价值分析、构建评价指标体系的理论工具。
For a long time, public funding difficult problems have restricted the development of Public Security Emergency Management and Emergency Management Team. According to the special nature and characteristics of Public security organs, how to reform and improve the public security emergency management mechanism to ensure funding is a very urgent and important political task in front of us.
However, due to various reasons, a long time, China's public security authorities to increase the level of public security to ensure funding for emergency management efforts have been stuck in the experience level, lack of adequate theoretical support, the lack of clear objectives and the scientific method, leading to this reform has been in a feeling across the river stage. I engaged in public security financial work, and have a deep feeling on this issue.
At this background, the paper's main purpose is to investigate and resolve the problem at three levels:(1) to ensure funding for public security mechanism for emergency management structure and function by deep study, to clarify the main difference between the public security emergency management mechanism to ensure funding requirements and other general government protection mechanism, to indicate the public security emergency management mechanism to ensure funding relationship between the various components and interactions; (2) to explain that the public security emergency management mechanism to ensure funding is basically the same, by the premise, why different parts of the work to ensure funding for the public security emergency management is quite different levels, to analysis similarities and differences of a major of running factor that affect the public security emergency management mechanism to ensure funding; (3) to explore how to design the relevant systems and mechanisms, so that the public security emergency management mechanism to ensure funding can be optimized.
Theoretical analysis plays an important role in thesis by quantitative analysis and qualitative analysis. To clarify of the structural characteristics and operational characteristics of the mechanism of the public security emergency financial security, the paper analysis deeply the structure and function of the public security emergency financial security, summarizes the latest data and case studies in this field, refine and analyses potential factors to impact mechanism of the public security emergency operation of financial security.
The main contents are as follows:
(1) Review financial expenditures of public security emergency in recent years, and analyses the number of expenditures and expenditure structure. This thesis considers that foundation stone of the problems of the public security emergency financial expenditure is unknown in the field of public security emergency management division of powers, and advances a basic idea of division of powers the field of public security emergency management.
(2) To describe the concept features and related theories of the public budget, to advance several key points of modern public budget on the basis of that. On the base to analyze the establishment and management of the situation of emergency management financial security of the U.S. budget system, summed up the status of modern public budgeting system and problem to establish the financial security of Public Security Emergency Management. Drawing on U.S. experience, improve and promote the financial security of China's Public Security Emergency Management budget system for the corresponding design of the system.
(3) According to the new public management theory, practice and research, the paper proposes that decision-making body of public security mechanism for emergency financial security is not the one, but the participation of multiple decision-making bodies. This paper analyzes the phase-specialty of the emergence and development of public crisis, pointed out in the different stages of emergency management, public security mechanism for emergency financial security is not the same decision-making body, the configuration of its decision-making power of is changed.
(4) This thesis indicates that in the implementation process the public security emergency financial security mechanism often leads to difficulties because of the information asymmetry between higher levels government and the leaders of the public security organs, the leaders of the public security organs and the head leaders of the financial sector. Paper constructs a dual agency relationship model and anew incentives model between the leaders of the public security organs and the head leaders of the financial sector to provide a guideline to solve the problem.
(5) The paper makes a study on the supervision and control of public security emergency financial security, and deeply expatiates the role and principles of monitoring, and analyzes six aspects emergency that include the main body, method, content, object, the effect and opportunity. The author believes that the mode of supervisory control is the specialized forms of work that monitor of financial control completes the main tasks, including financial supervision, auditing and performance monitoring.
(6) The paper compartmentalizes the three stages of full life cycle of Public emergency financial security management according to the process of emergency management, including spending decisions, operational management and after- operation management, and brings forward the comprehensive evaluation index at all stages of life cycle of public security emergency. The author believes that from the perspective of the value realization evaluation for the performance of the public security emergency financial security, not only reflects public welfare in the public service of the financial security of public security emergency, but also ensures the completeness of the evaluat ion index system and comprehensive of the results.Stakeholder theory is a theoretical tool of value analysis and construction of evaluation index system.
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