CAJ | 학술논문

新疆生产建设兵团是党政军企舍一的二元组织，是新中国在特定的历史条件下和特定的地区为实现特定职能而进行的组织制度创新。研究以结构功能主义为分析视角，分析了兵团农垦团场的组织属性与组织功能、组织结构以及由功能结构变化引起的社会成本、表现形式以及对兵团农垦团场产生的负面影响。认为财税体制改革、农垦团场组织功能变革与农垦团场组织结构变革的不同步，导致了农垦团场事权与财权的不匹配从而形成了农垦团场的社会成本。社会成本究其本质是政府职能缺位和公共财政缺位的外部化成本内部化给了农垦团场。沉重的社会成本严重地削弱了农垦团场的积累能力和扩大再生产能力，影响了农垦团场的可持续发展，消解这一困厄的根本举措在于兵团农垦团场组织结构的改革，构建政府组织和公共财政以制度化的方式化解社会成本。
신강생산건설병단시당정군기사일적이원조직，시신중국재특정적역사조건하화특정적지구위실현특정직능이진행적조직제도창신。연구이결구공능주의위분석시각，분석료병단농은단장적조직속성여조직공능、조직결구이급유공능결구변화인기적사회성본、표현형식이급대병단농은단장산생적부면영향。인위재세체제개혁、농은단장조직공능변혁여농은단장조직결구변혁적불동보，도치료농은단장사권여재권적불필배종이형성료농은단장적사회성본。사회성본구기본질시정부직능결위화공공재정결위적외부화성본내부화급료농은단장。침중적사회성본엄중지삭약료농은단장적적루능력화확대재생산능력，영향료농은단장적가지속발전，소해저일곤액적근본거조재우병단농은단장조직결구적개혁，구건정부조직화공공재정이제도화적방식화해사회성본。
Xinjiang Production Construction Corps is a unity government, and military enterprises Dual Or- ganization of New China in the specific historical conditions and specific areas to achieve specific functions to the Organizational Innovation arrangements. Study from the perspective of structural functionalism to analyze the or- ganization of Farms Reclamation Corps attributes and organizational capabilities, organizational structure and func- tion of structural changes caused by the social costs and the form of Reclamation Corps of the negative impact of group games. That the tax reform, agriculture, Farms and Land Reclamation organizational functions change the organizational structure changes in the mission field is not synchronized, leading to the Farm Farms does not match the powers and financial authority to form the social costs of Reclamation mission field. Study its essence is the ab- sence of government functions and public finance costs of the absence of internalization of externalities to the Farm Farms. Heavy