Administrative and Financial Reform under the Decentralization in German Local Governments

德国地方政府分权下的行政财政改革

基本信息

批准号：
12630109
负责人：
TAKEDA Kimiko
金额：
$ 1.41万
依托单位：
Kyoto Prefectural University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2000
资助国家：
日本
起止时间：
2000 至 2002
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-12630109/
关键词：
New Public Management The New Steering Model German Municipalities Social Assistance German Local Public Finance Administrative Reform Public Accounting Reform Sozialstadt (Welfare City)自治体行政改革会計制度改革

项目摘要

This project investigated on "Das Neue Steuerungsmodell", a German model of New Public Management, inquiring the theoretical background of the model, its application to German municipalities and problems on the process of the reform. With the inquiring at some municipalities and research organizations in Germany during this term of project, I have got the following results :1. Although the reform in many municipalities are motivated by financial difficulties, the reform actually doesn't contribute to the improvement of financial situation. On the contrary the financial difficulties often prevent from driving the administrative reforms. It is caused by the purpose of the reform model : this reform model aims at the modernization and rationalization of administrative processes. The reform at the moment succeeds in the making of strategic local policy, improvement of the quality of services, controlling of the effect and efficiency and its feedback and decentralization of administrative organization.2. This reform sometimes contradicts to the principle of constitutional state in Germany, especially in the matters that are obligated by federal laws to municipalities, e.g. social assistance. Municipalities often feel difficulties the reform of such an area, because of the luck of their competence and discretion. Concerning this problem the federal and state governments attempt some pilot projects, adding to the laws the experimental clauses, and aim at the prospective amendments of the laws.3. This project paid attention to the theories of transaction cost and principal-agent relationship, analytical apparatuses of the New Institutional Economics, as the theoretical background of the reform model. According to these theories the reform must be extend also to the connection between revenue and expenditure. It seems inevitable, that local tax reform proceeds on the agenda.

该项目调查了德国新公共管理模型“ Das Neue Steuerungsmodell”，询问了该模型的理论背景，其在德国市政当局的应用以及在改革过程中的问题。在这个项目期间，在德国的一些市政当局和研究组织进行询问，我得到了以下结果：1。尽管许多市政当局的改革是出于财务困难的推动，但实际上，改革并没有促进财务状况的改善。相反，财务困难通常阻止推动行政改革。它是由改革模式的目的引起的：这种改革模型的目的是对行政过程的现代化和合理化。目前的改革成功地制定了战略性的地方政策，改善服务质量，控制效果和效率及其行政组织的反馈和权力下放。2。这项改革有时与德国宪法国家的原则相矛盾，尤其是在联邦法律对市政当局义务的事项中，例如社会援助。由于其能力和酌处权的运气，市政当局通常会感到这一领域的改革很困难。关于这一问题，联邦和州政府尝试一些试点项目，从而增加了实验条款，并旨在实现法律的预期修正案3。该项目关注交易成本和主要代理关系的理论，新机构经济学的分析设备，作为改革模型的理论背景。根据这些理论，改革也必须扩展到收入和支出之间的联系。似乎不可避免的是，地方税改革在议程上进行。