“科层”与“数据”的张力：预算管理一体化中跨部门数据烟囱的生成逻辑与治理路径研究

The Tension between “Bureaucracy” and “Data”: Research on the Formation Mechanism and Governance Path of Cross-Departmental Data Silos in Integrated Budget Management

摘要: 预算管理一体化是我国现代财政制度改革的关键举措，核心是依托数字化技术打通预算全流程链条，打破政府各部门间的信息壁垒，以此实现财政资源的精准配置与高效监管。然而，从各地落地实践来看，改革推进过程中始终面临一个突出矛盾：长期固化的科层治理模式与新兴的数据化治理逻辑之间存在明显的适配冲突，跨部门“数据烟囱”问题迟迟难以根治。本文以浙江省和珠海市为典型案例，结合政策文本与系统对接技术文档，将抽象的“张力”与“逻辑”通过鲜活的经验材料具体化。在此基础上，本文在韦伯科层制理论、整体性治理理论、技术–制度互构理论与协同治理理论的综合框架下，系统剖析数据烟囱的现实表现与生成根源，提出一一对应的治理路径，并进一步超越“科层–数据”的二元对立叙事，探讨科层制必要功能在数字化背景下的保留与重塑、数据治理本身的新风险，以及二者走向“辩证统一”的融合路径。本文的边际理论贡献在于：将宏观组织理论中的科层制分析与整体性治理理论引入微观的财政治理实践，通过案例实证揭示“技术嵌入–制度调适–价值重塑”的链式演化机制，为理解数字时代政府治理转型提供了新的分析视角。

Abstract: As a pivotal initiative in the reform of China’s modern fiscal system, integrated budget management leverages digital technologies as its core support to connect the entire budget process chain and break down information barriers across government departments, thereby achieving the precise allocation and efficient supervision of fiscal resources. However, local implementation practices reveal a prominent persistent contradiction in the reform process: there is a significant mismatch between the long-entrenched bureaucratic governance model and the emerging data-driven governance logic, and the problem of cross-departmental data silos has remained intractable for a long time. Taking Zhejiang Province and Zhuhai City as typical cases and drawing on policy texts and technical documents on system interfacing, this paper substantiates the abstract concepts of “tension” and “logic” with solid empirical evidence. On this basis, under the comprehensive analytical framework of Weber’s bureaucracy theory, holistic governance theory, technology-institution mutual construction theory and collaborative governance theory, this paper systematically analyzes the practical manifestations and underlying causes of data silos and proposes well-targeted governance pathways. Furthermore, it transcends the dualistic narrative of “bureaucracy versus data”, and discusses the retention and reshaping of the indispensable functions of bureaucracy in the digital context, the inherent risks of data governance itself, and the integration path for the two to realize dialectical unity. The marginal theoretical contributions of this paper are as follows: it introduces bureaucratic analysis and holistic governance theory from macro organizational theories into micro-level fiscal governance practices, and reveals the chain evolution mechanism of “technology embedding—institution adaptation—value reshaping” through case-based empirical research, providing a new analytical perspective for understanding the transformation of government governance in the digital era.