摘要
资金监管是政府购买服务过程中的关键环节,也是实现社会组织良性发展和提高购买效果的关键环节。本文通过对现行政府购买公共服务中的资金监管模式进行分析,指出资金监管中存在资金来源碎片化导致公共服务无法协同生产,购买定价对社会组织的重视不够制约社会组织发展,资金使用中过细的财务规则影响了社会组织的灵活和自主性等问题。进而提出在资金来源方面要扩大预算资金的占比促进公共服务的协同生产,在资金分配方面考虑项目定价的全面性、合理看待社会组织的利润,在资金使用方面要实行结果导向、删繁就简促进灵活生产。
The supervision of funds is a key link in the government purchase of services, and it is also a key link in achieving healthy development of social organizations and improving the effectiveness of purchases. This paper analyzes the funds supervision mode in existing government procurement of public services, and points out that fragmented of funding sources in the supervision of funds lead to public services cannot co-produce, and the importance of purchasing pricing to social organizations is not enough to restrict the development of social organizations, andexcessively refined financial rules in use of fundsaffect the social organization＇s flexibility and autonomy. This paper proposes to increase the proportion of budget funds in terms of funding sources to promote the coordinated production of public services, and to consider the comprehensiveness of project pricing in the allocation of funds and reasonably view social organizations profit. In addition, results-based guidance should be implemented in the use of funds and censorship is simplified to promote flexible production.
出处
《价格理论与实践》
CSSCI
北大核心
2018年第2期103-106,共4页
Price:Theory & Practice
基金
东华大学中央高校基本科研项目(15D111005)
东华大学马克思主义理论与当代实践研究基地的支持
中央编译局科研项目(16CGWT14)的阶段性成果
关键词
政府购买
公共服务
资金监管
财政部门
Government Purchase
Public Service
Fund Supervision
Financial Department
