公共财政对公益类事业单位保障机制的改革探析

Analysis on the Reform of Public Finance's Guarantee Mechanism for Public Welfare Institutions

公共财政在公益类事业单位保障机制中存在功能与职责定位混乱、布局与设置不合理、负担日益加重但同时投入仍显不足等问题。为实现保障机制的改革,需要以清晰界定事业单位财政支出界限及持续优化财政供给模式为创新点,采取差异化管理方式、动态经费保障管理模式、经费补助管理融入奖惩机制、完善并推广政府购买服务等举措促进改革推进。

There exist some problems in public finance in the guarantee mechanism in public welfare institutions, such as confusing of functions and responsibilities, unreasonable layout and setting, increasing burdens but still insufficient investment. In order to realize and further promote the reform of the guarantee mechanism, it is necessary to clearly define the financial expenditure limit of the public institutions and continuously optimize the financial supply mode as the innovation point, adopting differentiated management mode and dynamic funding guarantee management mode, integrating fund subsidy management into reward and punishment mechanism, and improving and promoting government purchase service.