政府购买社会服务背景下的民办非企业财务管理制度——以上海市黄浦区司法社工站为例

Financial Management Regulations in a People-run Non-enterprise Unit under the Background of Government Purchasing Services——A Case Studying on Judicial Social Work Station in Shanghai Huangpu

随着社会体制转型,"小政府、大社会"的出现,政府越来越倾向于通过购买社会服务的方式,将自身的一部分社会管理职能还权社会,交由民办非企业来承担。但是在这种模式下,民办非企业的日常运作、办公行政需要政府提供资金、资产来维持,其工会成立后,工会经费收支需要核算、审计,这就牵涉到其内部的财务管理问题。

With Chinese social transformation and the appearance of serving the society with simplified administerial institution, more and more social administrative functions fall on the people-run non-enterprise units. And the services, which are provided by the people-run non-enterprise units, ought to be purchased by government. Therefore, the problem of financial management of union expenses is more important.