| This proposal makes suggestions on measures of cost control, target optimization through research and analysis in multiple levels and dimensions on quantity variation, structural changing and performance fluctuation of administration cost of county government, beginning with the status quo of county government of China to provide public products and public service and the reality of too high administration cost, with the sample of governments in40districts and counties of Chongqing municipality, through theoretical research and Positive Analysis on administration cost. It investigates the display of administration boundaries and public functions of the service government, providing theoretic basis and practical approach for reducing administration cost and increasing administration efficiency. Research on administration cost of county government plays an important theoretic role in the practical application of public administration theory and searching for the value orientation of government administration. Research on large amount of administration cost of county base government of China plays a significant practical role in optimizing social resource disposition, constructing service government and coordination of urban and rural development.I. Major focus of researchTargeted on administration cost of county government from the following five points of view, this text sets up quantitative analysis model by using relevant theories of administration cost and the variation characteristic of administration cost and the statistical historic data of Chongqing municipality.1、Defining administration cost of county government:This thesis has made a review of the borderline of administration of county government and its specific target and task and an analysis on the scope of human power, financial and property power consumed by administration of county government and provides theoretic basis for defining the administration cost of county government by using relevant theories of government administration, public finance and administration management; it fixes the administration target for the county government based on the functional disposition and behavior mode characteristic of the service government; it has proposed the reasonable composition of administration cost and the displaying of administration cost functions according to the administration target. It also defines the connotation and denotation of administration cost of county government based on the administration target and cost functions.2、Variation analysis on administration cost of county government:It has a review of the economic and social development of every county and district between the13years from1997to2008of Chongqing and an analysis on the overall level of administration cost of the county government and the administration cost level of every sub-county and has an analysis on the characteristic and trend of its variation from its total volume changing and speed variation and composition changing and makes a comparison with the national economic total amount and financial income variation in county level within the same period and has summed up the general characteristic of administration cost variation of the county government. It has made case analysis on the districts and counties with extreme large cost variation and the individual characteristics of largest variation amount and most quick variation based on general analysis.3、The impact factors analysis of cost variation for county government administration. This thesis has made theoretic analysis, correlation analysis, quantity analysis and the analysis on orientation of impact and strength of impact for the impact factors of cost variation of county government administration based on the fact of the functional transforming and structure setting of the district and counties of Chongqing during the investigation period. It has selected proper variants for the factors with more influence like economic total amount, administration scale and service population and operation efficiency and build overall model of county government administration cost by forming panel data through using the statistical data of the county and district. It has built three classification model and respectively analyzed the impact strength and correlation of the impact factors to administration cost according to the difference of the first industry of county regional economy to GDP and carries out evaluation and analysis on the connotation disclosed by the above model and the economic meaning of the interpretation variants.4、The performance evaluation of administration cost for county government. This text carries out performance evaluation on the fields where the county government invests the administration cost in, including the performance providing for the public items like traffic, energy resources, water conservancy and telecommunication and the performance of public service like education, science and technology, culture, sanitary and social security and the performance of economic development of increasing economic total volume, production condition improvement and residential benefit growth. It makes analysis on the contribution of financial investment in supporting agriculture funds to the first industry development of county economy.5、Control research on administration cost for county government. It involves research on principles, basis and key fields of administration cost control and description of scope control, project control, standard control and target control, all the links of operation of administration in budget, expenditure, audit and supervision. It has arranged the procedure of administration cost control for the links of administration budget, expenditure, audition and supervision and has summed up control measures in the aspects of policy laws, administration supervision, achievement appraisal and responsibility investigation and has proposed controlling measures and policy suggestions.Ⅱ. Basic conclusion of thesis research This thesis makes the following basic conclusions through theoretic analysis and empirical studies.1、The administration cost of county government shall be determined by the administration duties and objectives of the governmentThe administration duties of the government have defined the authority of the government, but the administration objective is the task that the government administration intends to fulfill. These two aspects define the scope and field of the administration cost of the county government. The administration duties of service government are to provide the society with public items and public service and targeted on managing the society and the matters of the government itself as the administration objectives. If it is just targeted in administration management charges among the financial expenditure as the administration cost, it will neglect the duties of county government in the aspects of developing social undertaking, providing public items and implementing social security; if it regards the administration cost as all the financial expenditure, it will confuse the different functions of finance in public fields and private fields. Therefore, county government administration cost refers not only the cost in maintaining the operation of its own mechanism, but also includes the cost of government in implementing its duties, providing public items and public service.2、In recent years the administration cost of county government is growing in a jumpy way and departs from the normal demandThe research analysis shows that in recent years the administration cost of county government is large in amount, growth scale and its annual growth speed is generally higher than that of economic growth and local financial income growth. Most county governments cannot make both ends meets and it is usual to keep operating through depending on the transferring payment from senior finance; moreover, the administration cost is unbalanced in structure and the non-productive expenditure in county and district level is larger than productive expenditure and large amount of financial funds is invested in non-public fields and the daily expenditure of administration authority is growing abnormally. The county government has both too much administration and administration deficiency and its administration cost fails to really meet the demand of administration target and government duties.3、The county economic development level and industrial structure are different from each other, which resulting in the changing of its administration cost and the difference of its impact factorsGeneralized production function models are respectively set up by dividing into three groups according to the panel data consists in administration cost data of forty counties and districts and the different ratio of growth value of the first industry to GDP. The analysis shows the county (district) government administration cost with ratio above20%is mainly influenced by the three factors of economic scale, financial performance and financial subsistence standard; the county (district) government administration cost with ratio between10%-20@is mainly influenced by economic scale, financial performance and financial subsistence coefficient; the county (district) government administration cost with ratio below10%is mainly influenced by the two factors of economic scale and financial performance.4、Too high current county government administration cost is the result of integral interaction of multiple factors The too high current county government administration cost is resulted from the irrational competition between county governments, the evaluation index system orientation from superior government to the county government, the orientation of county regional economic development strategy and the soft restriction of all the links of administration cost operation. The power to inhibit the increasing power is weak when the system and mechanism able to control the administration cost effectively have not been established in the state level. Driven by many reasonable and unreasonable factors, the trend of increasing overall county government administration cost will continue, but with a very long distance from the cheap government target of low cost service.5、Different impacts of investment orientation of financial funds in supporting agriculture on the first industry GDPThe budget items of financial funds in supporting agriculture can be divided into five aspects of agriculture production, forestry, water conservancy, agriculture science and technology and infrastructure, which will exert positive relevant impacts on the GDP of agriculture, livestock breeding, fishery, but with different degrees. Wherein, the investment in agriculture infrastructure will contribute most to the growth value of the first industry, as large as14.1%; and then the investment in production of agriculture, livestock breeding, fishery with contribution ratio of8.5%; and then accordingly water conservancy (4.3%) investment, agriculture science and technology investment (1.7%) and forestry industry investment (1.1%).Ⅲ. The possible innovation points in the thesis1、Administration efficiency and cost structure are important impact factors of administration cost of county governmentThe efficiency of administration and whether the cost structure is reasonable are two important factors of influencing administration cost. It can be seen from the result of research analysis that administration performance and cost are synchronously reversing with impact strength of-0.829, as the largest one among all the impact factors; secondly is per-capita GDP, with impact strength of positive-going0.633. The increase of economic total amount also increases the objective demand of administration cost, but not compulsory synchronic growth. Whether the cost structure is reasonable may be involved in whether the financial funds can take the effect of public character and guiding influence and exhibiting its essential functions of public finance to provide public items and service. The county government shall focus on increasing the performance of government management and financial performance, which shall be the result from economic social development. This concern is advantageous to strengthen the efficiency of administration cost control.2、The change of administration cost of county government is related to industrial structure of county regional economic developmentCounty government can be divided into three types according to the economic development stages of county government, including the ones with ratio of first industry increasing value to GDP above20%, between10%-20%and below10%. It can be seen from the conclusion of study that these three types of county government have different impact factors of administration cost variation and different impact strength of its correspondent interpretation variants. This understanding is advantageous to us in carrying out classified control over the administration cost of county government.3、It’s more efficient to invest the financial agriculture supporting funds into the public items construction like rural infrastructure.It can be seen from research that it’s more efficient to invest the financial agriculture supporting funds into infrastructure like improving rural production conditions and rural farmland water conservancy. The combining of investing in both rural infrastructure and farmland water conservancy can impact the GDP of agriculture, livestock breeding, fishery at the coefficient above18%, which shows that the rural public items supply has exerted greatest impact on rural agriculture among the administration cost; but the contribution ratio of direct investment of rural products processing and fine feed strain agricultural machinery subsidiary in agriculture production field is only8.5%, which shows this investment has larger impact but less than the former.Ⅳ. Policy suggestions on cost control of county administrationThree measures on policy proposal are advanced from examination, laws and regulations and supervision according to the characteristics of administration cost operation mechanism and the calculation analysis result of this research.Firstly, administration cost accounting system is set up by means of political achievement test, targeted on several major impact factors of county administration cost. It was proposed to select a series of control indexes of administration to integrate into achievement examination during term of office. With the administration cost accounting as the accordance and the public evaluation of value of the public products and combining the conditions of team and individual appraisal and cadres appointment, a punishment and rewarding mechanism is set up to strengthen the interior motivation of cost control.Secondly, consolidate the administration cost operation supervision in a way of legal management, targeted in the exterior environment of administration cost operation. Clear up all the laws, regulations and documents which are not suitable for the social reality and lay out the scope of government administration cost suitable for social economic development level and the standard of official car service, official reception and official charges of travelling abroad and promote the reformation of Three Official System. The persons who have exceeded the scope and standard shall be executed with breaking law and even investigated for legal responsibility according to law and the extent of situation.Thirdly, strengthen the restriction and supervision targeted at the operation mechanism of administration cost. List administration cost control indexes into government working report, financial report and national economic and social development plan report reviewed by People’s National Convention and confirm the responsible principal and the person in charge, and carry out hardening restriction for the whole process of budgeting, payment allocation, using and final accounting of the administration cost by integrally using supervision measures like auditing and network to facilitate the administration right of the government to deposit and use the public resources under the restriction of system and receive the supervision from NPC, auditing and public.Ⅴ. Problem needing further studyingFirstly is to further define the target and task of county government, which generally receives the target and task assigned by the superior government. Indefinite duties or enlarging the rights and authority will cause no matching of property rights and authority and the increasing of administration cost.Secondly is how to avoid over-competition between county government. Homogeneity Business Modalities, excessive pursuit of GDP and breach of economic laws and wildcat exceeding emerge times and again. The over-competition between county government is an important factor to cause the unreasonable increase of administration cost. |
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