梁平汉,刘洪志,陈雨萱

• 1:中山大学中国公共管理研究中心、政治与公共事务管理学院
• 2:中山大学政治与公共事务管理学院

摘要(Abstract)：

行政负担影响政府绩效和公信力，数字政府被认为是降低行政负担的重要手段，但数字政府影响行政负担转移和分担的理论机制尚不明确。本文基于A区税务部门数字政府改革过程的案例，对行政负担的生成逻辑作出了解释。本文基于合同理论，并结合行政负担定义中的“摩擦”“强加性成本”与“繁重体验”三种诠释，分析了行政负担生成的逻辑。政府组织的不完全合同，包括其正式的组织规章部分和非正式的影子合约部分，以及政府外部的政府-民众隐性合约，这三类合约之间的冲突导致了行政负担的产生。数字政府改革并未大幅度改变产生行政负担的这三类合同，反而带来了更多的合约之间的冲突，从而蕴含着进一步加重行政负担的可能。

关键词(KeyWords)： 行政负担;数字政府;合同理论;街头官僚;政民互动

Abstract:

Keywords:

基金项目(Foundation): 国家社会科学基金研究和阐释党的十九届六中全会精神重点项目“构建和巩固亲清政商关系研究”(项目批准号:22AZD033);; 国家社科基金重大项目“现代信息技术驱动的我国营商环境优化研究”(项目批准号:20&ZD071)的资助

作者(Author): 梁平汉,刘洪志,陈雨萱

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