非政府组织参与公共服务的模式及其完善——基于财政激励的视角

The Model and Its Improvement for NGO to Participate in Public Service——Based on the Perspective of Fiscal Incentives

十八大提出的政府与社会合作共治模式要求政府与NGO进行协调并共同治理社会事务。财政激励措施作为政府和NGO合作的最直接、最简单的方式,在我国已有一些尝试和实践。政府目前对NGO的财政激励模式主要有:直接的财政补贴、税收优惠、补偿机制和政府招标购买。从我国的发展趋势来看,政府需要在今后逐渐降低NGO参与公共服务的准入门槛、促进NGO与政府之间的制度化合作、提升NGO在参与公共服务时的话语权和自主权。但是也要采取一些措施来规范政府的财政激励行为:充分利用市场竞争力来控制激励成本、展开对NGO提供公共服务的评估和反馈、建立监管和惩戒机制来要求和限制NGO的行为。

＂Government and social cooperation governance＂ has been proposed in the Eighteenth National Congress of the CPC, so government and the NGO should govern the social affairs together. As the most direct and simplest way of cooperation between the government and the NGO, financial incentives have been tried and practiced in China. There are some existing financial incentive models for NGO ： direct financial subsidies, tax incentives, compensation mechanisms and government purchase. From the perspective of China＇s development, the government should gradually reduce the threshold limit for NGO to participate in public services, promote institutionalized cooperation between NGO and government, improve the voice and autonomy of NGO in participating in public service. Also, w,e should take some measures to regulate the government＇s financial incentives： make good use of market competitiveness to control the incentive costs, conduct assessment and feedback for NGO, and establish regulatory and disciplinary mechanisms to limit the behavior of NGO.