公益二类事业单位政府购买服务改革:问题和建议

Government Purchase Service Reform in Public Welfare Class II Institution:Issues and Recommendation

公益二类事业单位政府购买服务的具体做法有两种:一是仅将项目支出由财政拨款方式改为购买方式,二是将项目支出和基本支出全部改为购买支出。改革面临的主要问题包括:改革目标和动机异化、购买方式的竞争性不够、预算支出管理政策不清、所得税不合理且导致现金流紧张、编制与预算关系不清和大量编外用工、薪资诉求与现行事业单位工资政策冲突、政府购买服务适用范围需要深入研究等问题。改革触及的本质是事业单位经费保障机制和改革动力机制问题。建议研究明确公益二类事业单位政府购买服务相关政策,建立健全推进改革的激励约束机制。

There are two means for government to purchase its service from public welfare Class II institution.The first one is to replace public finance appropriation with service purchase.The second one is to replace all project expenditure and basic expenditure with purchase expenditure.The main difficulties in its reform include the following:1)reform purpose and incentive alienation,2)no enough competition of purchase means,3)no clear management policy of budget expenditure,4)irrational income tax and its impact on intense cash flow,5)no clear relationship between staffing and budget and big outside staffing,6)conflicts between salary expectation and current payroll policy,7)purchase scope limit of government purchase service.The essential issues are the institution fund security system and reform incentive mechanism.The article provides related suggestions and policy measures for government purchase service and build an incentive and constraint mechanism to proceed the reform.