摘要
我国社会组织财政支持制度从地方创新公共服务提供模式开始,后被纳入政策制度,并发展形成了财政拨款、项目支持、政府购买等多种支持方式。目前,社会组织财政支持存在制度设计不健全,忽视社会组织能力建设,预算、监督和评估机制有待加强等问题,项目制支持方式也有其内在缺陷。比较国外社会组织,财政支持在政社关系、监督评估和价值取向上与我国存在一定差别。我国应健全社会组织财政支持制度体系,重视社会组织自身建设,完善预算制度,明确监督和评估中各部门的分工及相关指标,并探索更加多样化的财政支持方式。
Chinese financial support system of social organizations started from the local innovation of public service provision mode,then was incorporated into the policy system,and diversified support methods including government appropriations,project support and government procurement of services.However,the problems in the financial support system include the imperfect institutional system,ignoring capability improving of social organizations,unconsolidated budget,supervision and evaluation mechanism,and defects of the project system.The financial support of social organizations has difference among China and other countries in terms of political and social relations,supervision and evaluation,and value orientation.The financial support system of social or ganizations should be improved,and we should enhance the ability of social organizations,improve the budget system,specify the division of labor and relevant indicators of evaluation and supervision,and explore more dive rsified ways of financial support.
出处
《公共财政研究》
2023年第4期85-96,共12页
Public Finance Research Journal
基金
国家社会科学基金项目“社会系统论视角下突发公共卫生事件的依法治理研究”(20BFX041)
北京师范大学2022—2023学年博士生学科交叉基金项目“进程·特征·展望:新中国成立以来爱国主义教育法治建设研究”(BNUXKJC2210)阶段性研究成果
关键词
社会组织
财政支持
政府购买
公共服务
Social Organization
Financial Support
Government Purchases
Public Services
