摘要
公共服务提供是政府的责任,但政府可以通过不同的组织形态来提供。既可以由公立的非独立公营机构、半独立的公营机构和独立的公营机构来提供,也可以由私立的非营利组织、合作组织和营利组织,甚至可以由社会企业来提供。不同形态的组织在法律基础、控制环境与责任、资金来源与税收政策方面存在很大差异,各有优势和缺点。重要的是,要根据不同的国情选择不同的发展模式,才能正确把握改革的方向。
Public Service Provision is one of government responsibilities. However, government can perform this service through various organizational forms, which can be public and non - independent Public Operated Unit ( POU ) , semi - independent POU, independent POU, or private and nonprofit organizations, cooperative organizations, profit organizations, and even social enterprises. Different organizational forms have both advantages and disadvantages due to their different legal basis, controlled environment and responsibility, fund resource, and tax policy. Hence, it is important to choose different development models in accordance with different national conditions in order to orient the direction of reform.
出处
《中国行政管理》
CSSCI
北大核心
2009年第9期125-128,共4页
Chinese Public Administration
关键词
公共服务
组织形态
非营利组织
public service, organizational forms, non - profit organization