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    財政部唯一指定政府采購信息網絡發布媒體 國家級政府采購專業網站

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    肖北庚:在現代財政制度構建中創新政府采購法制

    2019年05月16日 09:33 來源:中國政府采購雜志打印

    湖南師范大學法學院院長肖北庚教授在“深化政府采購制度改革政策理論研討會暨中國政府采購年會”上發言

        我的主要觀點是要將政府采購法制創新置于現代財政制度構建視角下思考,主要包括以下三個方面: 

      一是正確厘定政府采購的性質。 

      首先要正確厘定政府采購的性質,也就是厘定政府采購行為的性質。過去我們往往將其定位為財政支出的一種方式,僅僅認為其是一種財政政策工具,這種認識是有待提高的。要準確認識政府采購及其行為性質就一定要將其置于現代財政制度視角下進行考量,換言之,政府采購本身就是財政支出,而不僅僅是財政支出的一種方式。正如從購買的角度看,無論是采購工程還是服務,都是政府采購,但從付款的角度視之,則屬于財政支出的范疇,這兩者實際上是一個問題的兩個方面,猶如一枚硬幣的兩面。 

      二是正確厘定政府采購支出的范圍。 

      從現在預算規則看,無論根據新修改通過的《預算法》,還是英、法、德等西方國家的預算制度,除了人員工資、福利、補貼等方面財政支出外,其余支出大多都是通過政府采購來進行的。所以,我們應當說政府采購是財政支出最重要的一部分,也可以說政府采購就是財政支出。這樣,我們也就好理解,西方國家政府采購資金占整個財政資金的80%,占國家GDP的10%-20%。當然不能反過來認為財政支出就是政府采購,因為還有一部分并不是通過政府采購支出的,而是通過其他方式支出的。 

      三是按照支出的整個過程進行政府采購制度設計。 

      實際上從具體制度設計來看,尤其是我國政府采購制度設計實際上是按照財政支出的整個過程來進行設計的,只不過我們在操作中將其簡化成為一種具體的方式,沒有予以足夠的重視。 

      為什么說我國政府采購制度設計實際上是按照財政支出的整個過程來進行設計的?一是因為財政支出首先要有預算,我國政府采購起于預算編制。二是財政支出最后一個環節要預算資金支付,我國政府采購的最后環節也要國庫支付。 

      歐美其他國家的政府采購制度也是這么設計的。但是我們過去的問題到底出在哪里?主要就是將政府采購定性為財政支出的一個環節,沒有按照整體財政支出的全流程來看待。我們要加深對政府采購及其行為的認識就一定要將其與現代財政制度對接起來,這樣,政府采購的財政支出的價值就會得到彰顯,這有利于解決政府采購法制碎片化等問題。 

      因為現代財政制度包括三個主要內容,分別是公開透明的預算制度、現代財稅制度以及清晰的事權與支出責任劃分相適應的制度。將政府采購法制置于上述三大內容中進行考量,就能理解深化政府采購制度改革并不是一般層面的問題,而是現代財政制度構建中的一個重大課題,也就需要深改委通過相應的改革方案來統籌政府采購制度創新。對此,財政部門更應該對這個問題進行重點關注。 

      如何將政府采購制度與現代財政制度進行對接?主要包括以下三個方面的內容: 

      一是要發揮現代財政制度功能,有效平衡公平競爭與政府采購。 

      現代財政制度功能就是十八屆三中全會確立的優化資源配置、維護市場統一、促進社會公平、保障國家長治久安等四個方面。優化資源配置和維護市場統一是從經濟的角度來分析的,那么從社會性的角度來分析則是促進社會公平,這兩者如何進行平衡,就是一個比較大的問題。 

      經濟性主要是強調公平競爭,競爭是落腳點,但是競爭要體現公平。過去為什么強調公開招標,將公開招標放在首位?是因為需要強調公平競爭。何紅鋒教授談的搖號中標實際上也是強調競爭,并且是以一種比較原始的方式來實現競爭公平。所以,我個人覺得在現代社會應該取消最原始的搖號中標方式。 

      作為現代財政制度,就應該將這兩者相統一,也就是必須要強化政府采購的公共政策功能。實際上,強化政府采購的公共政策功能也可以達到優化資源配置的目的。這是因為我們可以將公共服務作為優化資源配置的重要方式納入其中,通過更好的公共服務來促進社會公平。這就印證了于安老師在《中國政府采購》雜志提到了一個非常好的觀點:政府采購可以分為保障性采購和職能性采購兩類。在過去,我們強調的是行政執法,但現在由于財政功能的擴張,政府服務功能的強化,政府本身也要提供公共服務,所以,政府需要服務性的職能性采購。也就是說,政府購買公共服務也是政府采購,需要規范以政府采購的方式來購買公共服務。對此,更加需要充分發揮財政功能平衡公平競爭與政府采購政策功能的關系。 

      二是要建立清晰的事權與支出責任劃分相適應體制,這是現代財政體制的需要。 

      大家都關注采購需求,上午領導也強調了我們未來的政府采購制度的改革要以采購需求為統領。如何確定采購需求就需要進一步往前走。只有在現代財政制度中清晰地劃定事權與財政支出責任,將兩者有機統一,才能夠準確把握政府采購需求。也就是說,判斷政府采購需求的重要標準就是考量政府部門完成什么樣的事情,承擔了多大的事權。為了保障自身部門正常運轉需要一定的標準,為了向相對人提供相應的公共服務也應當有一個標準,通過這樣的分類來確定采購需求,然后將這種需求與部門的支出責任相匹配,從而考察這種需求是否合理,支出是否適當。在把握這種關系之后,對采購需求的判斷標準就有了明確的原則,否則難以對采購需求進行準確的判斷。 

      當然,很多從事財政研究的同志認為,清晰的事權與責任劃分相適應,是特指中央和地方的事權和責任,其實這是不全面的,或者說是宏觀意義上的。在微觀上,我們政府采購也完全借鑒這種方式。政府部門要做多大的事情就給根據相關規定批準相應的預算,然后根據批下的預算和政府做相應的事情相匹配來確定采購需求。 

      三是要全面按照績效管理的要求管理政府采購,實現政府采購的績效管理。 

      2018年9月1日,中共中央、國務院頒布了《關于全面實施預算績效管理的意見》,政府采購也要跟預算績效進行關聯,也要推行績效管理。要將政府采購的內控制度與政府績效管理相結合,這種績效管理是全過程的管理,與財政支出的要求是恰好對應的:政府采購是財政支出,那么就要對政府采購進行有效的績效管理。我注意到《中國政府采購》雜志在近期也組織了一批政府采購如何實行績效管理的文章,這里就對如何開展績效管理就不再詳談了。對政府采購進行績效管理不僅與現代財政制度相對應,也要與“放管服”改革相適應。財政領域的“放管服”改革就是考慮政府部門事權與支出責任相適應的程度,進而來按照預算績效進行管理,更多的取消事前管理,將可以用當事人、采購人來管理的交由當事人與采購人管理。 

      值得注意的是,在“放管服”改革之后,政府采購制度改革將發生新的走向:由過程監管轉變為績效監管。在過去,工程領域設計了一種監理制度,就是企圖將整個建設工程的各個階段都監管到,這就是一種過程監管。而現在,主要是通過績效管理。我們提出要全口徑擴大政府采購的范圍和對象,這更要依靠預算績效管理。這種新的變化與習近平總書記講的要加快加入GPA的要求是相吻合的。GPA協議有很多內容都在強調要把政府采購納入一個國家的財政制度中,更加強調成員國的財政平衡。這都與財政制度管理相關。 

      總之,只要把政府采購一些具體的問題認識清楚之后,并將其納入現代財政制度建設中思考,政府采購法制一定有一個大的飛躍和變革。在這個意義上,《政府采購法》與《招標投標法》兩法統一銜接的空間就十分明朗了。 

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