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.

本项目以德国新公共管理模式“Das Neue Steuerungsmodell”为研究对象，探讨该模式的理论背景、在德国城市中的应用以及改革过程中存在的问题。项目期间通过对德国一些市政府和研究机构的询问，得到以下结果： 1．尽管许多城市的改革都是出于财政困难的动机，但改革实际上并没有促进财政状况的改善。相反，财政困难往往阻碍行政改革的推进。这是由改革模式的目的造成的：这一改革模式的目标是行政程序的现代化和合理化。目前的改革在地方战略政策的制定、服务质量的提高、效果和效率的控制及其反馈和行政机构的权力下放等方面取得了成功。 2．这项改革有时与德国的宪政国家原则相矛盾，特别是在联邦法律规定市政当局负责的事项上，例如，社会援助。市政当局常常对这一领域的改革感到困难，因为他们的能力和判断力很幸运。针对这一问题，联邦和州政府尝试进行一些试点，在法律中加入实验性条款，以期对法律进行前瞻性修改。 3．本课题关注交易成本和委托代理关系理论等新制度经济学的分析工具，作为改革模型的理论背景。根据这些理论，改革还必须延伸到收入与支出之间的联系。地方税制改革似乎不可避免地提上议程。