摘 要

新时期下社会公共利益日益分化，公民需求不断多元化，随着公共产品理论逐渐成熟，政府不再对大小事务‘大包小揽’，取而代之的是向社会组织购买公共服务，努力向‘小国家大社会’的服务型政府转型。但近年来政府在购买服务的过程中乱象不断，譬如，地方政府将本该由政府直接提供的公共服务项目也转包给社会组织，甚至利用职务之便进行非法融资、或是洗钱吸金等行为，常常游走于违法和犯罪的边缘，因此，有关政府购买服务问责的问题变得不容忽视。国务院也针对政府购买服务的问责问题积极出台了相关法律条例，譬如《关于坚决制止地方以政府购买服务名义违法违规融资的通知》(财预〔2017〕87号)，试图及时制止这类畸形的行政乱象。

本文依托学者罗美泽克的观点，将行政问责划分为法律问责、管理问责、政治问责和道德问责四种，查找并梳理现有的法律条例，从中找出判断依据来进一步界定政府购买服务中政府存在的违规违法行为，主要从问责主体、问责客体、问责程序和问责结果四个角度来讨论政府购买服务的问责机制研究。本文采用文献研究法和案例分析法，来分析并思考当下我国政府购买服务问责机制的现状及问题，并针对问题提出一些合理的建议，以期推动我国政府购买服务问责的运行机制的良性发展。

关键词：政府购买服务 行政问责 公共服务

A study on the accountability mechanism of government purchase service

Abstract

In the new period, the social public interests are increasingly differentiated and the demand for citizens is constantly diversified. With the gradual maturity of the theory of public products, the government is no longer "big package", instead of buying public services to social organizations, and trying to transform the service type government of "small country and big society". However, in recent years, the government has been in turmoil in the process of purchasing services, for example, the local government has subcontracted the public service projects provided directly by the government to the social organizations, even using their duties to carry out illegal financing, or money laundering, and so on, often wandering on the margins of the law and crime, therefore, the government concerned. The question of the accountability of the purchase service can not be ignored. The State Council has also actively introduced relevant legal regulations on the government's accountability for the purchase of services, such as "the notice of resolutely stopping local government buying services in the name of illegal financing" (Financial pre [2017] No. 87), trying to stop the administrative disorder of this kind of deformity in time.

Based on the viewpoint of scholar Romy Zack, this paper divides administrative accountability into four kinds of legal accountability, management accountability, political accountability and moral accountability. It finds and combs existing laws and regulations, and finds out the basis of judgment to further define the illegal and illegal behavior of government in the government purchase service, mainly from the subject of accountability and the question. From the four angles of accountability object, accountability procedure and accountability result, we discuss the accountability mechanism of government procurement of services. This article uses the literature research method and the case analysis method to analyze and consider the current

situation and problems of the government purchase service accountability mechanism in our country, and put forward some reasonable suggestions in order to promote the development of the operation mechanism of the government purchase service accountability in China.

Key Words: Government purchase service; Administrative accountability; Official accountability.

目录

中文摘要……………………………………………………………………… Ⅰ

英文摘要……………………………………………………………………… Ⅱ

目录…………………………………………………………………………… IV

一、绪论……………………………………………………………………… 1

（一）研究背景与研究意义………………………………………………… 1

1. 研究背景……………………………………………………………… 1

2. 研究意义……………………………………………………………… 1

（二）文献综述……………………………………………………………… 1

1. 国外文献综述………………………………………………………… 1

2. 国内文献综诉………………………………………………………… 2

（三）研究思路与研究方法………………………………………………… 3

1. 研究思路……………………………………………………………… 3

2. 研究方法……………………………………………………………… 3

二、核心概念与制度建设…………………………………………………… 4

（一）核心概念……………………………………………………………… 4

1. 政府购买服务………………………………………………………… 4

2. 公共服务……………………………………………………………… 4

3. 行政问责……………………………………………………………… 4

（二）我国政府购买服务问责机制的制度建设 ………………………… 5

1. 由全国人大及其常委会制定的法律条例…………………………… 5

2. 由党组织制定的党纪规章…………………………………………… 6

3. 由国务院及各级政府制定的行政法规……………………………… 6

4. 针对政府购买服务的相关法规……………………………………… 7

三、我国政府购买服务问责机制的现状与问题…………………………… 9

（一）典型案例 ……………………………………………………………… 9

（二）我国政府购买服务问责机制的现状 ………………………………… 9

1. 法律问责……………………………………………………………… … 9

2. 政治问责………………………………………………………………… 10

3. 道德问责………………………………………………………………… 11

4. 管理问责………………………………………………………………… 11

（三）我国政府购买服务问责机制的问题 ………………………………… 11

1. 问责主体的单一性……………………………………………………… 11

2. 问责制度的不完整性…………………………………………………… 12

3. 问责对象的不确定性…………………………………………………… 12

4. 问责结果的片面性……………………………………………………… 13

四、完善我国政府购买服务问责机制的建议……………………………… 14

（一）建立健全信息披露制度、完善政府信息公开……………………… 14

（二）积极鼓励政府进行内部监督、内部问责…………………………… 14

（三）开展政府购买服务问责的重大事件专项制度建设………………… 15

（四）依托党组织和人大加强政治问责和道德问责……………………… 16

（五）明确责权界限，责任集体制和责任个人制并行…………………… 16

结语…………………………………………………………………………… 18

参考文献……………………………………………………………………… 19

致谢…………………………………………………………………………… 22

1. 绪论

（一）研究背景和研究意义