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政府成本控制是政治文明、制度文明的重要目标和内容。控制与降低政府成本 ,优化成本结构 ,有利于提升政府绩效 ,促进社会经济发展 ,维护社会政治稳定 ,提高人民生活水平 ,为实现全面建设小康社会奋斗目标提供制度保障。在新公共行政体制下 ,政府通过重新定位政府角色 ,合理调整政府职能结构 ;实现决策与执行相协调 ,创新行政组织结构 ;加强对行政决策的约束 ,可以有效控制和降低政府各种成本。在政府管理系统内 ,通过创新政府的管理方式、管理机制 ,运用流程再造、政府超市、政务公开、电子政务等先进的管理手段 ,能够使有限的公共资源创造出更多的财富。在政府公共服务供给与生产中 ,确立市场导向 ,引入竞争机制 ,有利于转变政府职能 ,缩小政府规模 ;克服政府垄断导致的制度缺陷 ,实现公共资金的价值最大化。福建省地方政府在降低政府公共服务成本过程中 ,采取多样化的市场化工具和形式 ,锐意推进市场化改革进程。目前 ,改革深化呈现出向部分公共服务提供主体 ,政府对自身提供的内部服务 ,向社会发展领域的市场化拓展的发展趋势。公共财政理论及其指导下的制度改革实践作为规范政府及其财政活动的一种方法 ,为政府成本控制提供了一条有效的途径。当前 ,在各级政府构建公共财政制度框架过程中 ,部门预?
Government cost control is an important goal and content of political civilization and system civilization. Controlling and reducing the cost of government and optimizing the cost structure are conducive to improving government performance, promoting social and economic development, maintaining social and political stability, improving the living standards of the people, and providing institutional guarantees for the goal of building an overall well-to-do society. Under the new public administration system, the government can reorganize the role of the government, reasonably adjust the structure of government functions, coordinate the decision-making and implementation, innovate the administrative organization structure, and strengthen the restriction of administrative decision-making, which can effectively control and reduce the various costs of the government. Within the government management system, limited public resources can be used to create more wealth by innovating the government’s management style and management mechanism and using advanced management methods such as process reengineering, government supermarkets, government affairs disclosure and e-government. In the supply and production of government public services, the establishment of market orientation and the introduction of competitive mechanisms are conducive to transforming the functions of government and narrowing the government scale; overcoming the system defects caused by the government monopoly and maximizing the value of public funds. In the process of reducing the cost of government public service, Fujian’s local government adopts diversified market-based tools and forms and is determined to push forward the marketization reform process. At present, the deepening of reform shows the development trend toward the provision of some public service providers, the internal services provided by the government to itself, and the marketization of social development. The theory of public finance and the system reform under its guidance, as a method of regulating the government and its financial activities, provide an effective way for the government cost control. At present, in all levels of government to establish a public financial system framework, the department pre-?