多主体多层次的第三次分配体系制度化理论模型构建

Establishment of an Institutionalized Theoretical Framework of the Multi-Party and Multi-Level Third Distribution System

第三次分配如何成为初次分配和再分配相协调配套的制度体系?本文梳理第三次分配理论基础,主张区分人与人之间的直接型第三次分配和慈善组织主导的间接型第三次分配。由于直接型第三次分配存在单次数量少、频率不稳定、来源太分散等缺陷,难以成为稳定的分配方式。所以文章主张着力发展间接型慈善,形成以官办公益组织、民间慈善组织、社会创业组织为“三大支柱”的第三次分配资源传输体系。从横向上,该体系分为救助事业、慈善事业、社会创业三个领域,分别与政府、社会和市场分配方式相协调,满足人们救难、求助和发展的差异化需求;从纵向上,该体系分为资金层、运营层和服务层三个层次,打造将慈善资源分层分类转化为具体服务项目的第三次分配制度体系。基于该理论模型,文章提出进一步完善慈善捐赠税收优惠机制、完善慈善信托配套激励机制、完善慈善基金会参与社会治理机制、提升基层社会服务机构运营能力等建议。

How to establish a coordinated and integrated system for the third distribution to serve as an initial distribution and redistribution?This article discusses the theoretical foundation of the third distribution,and proposes to distinguish between the direct third distribution led by individuals and the indirect third distribution led by charitable organizations.The direct third distribution has limitations,such as the small amount per occasion,the unstable frequency,and the scattered sources,making it difficult to be a stable distribution method.Therefore,the article proposes to focus on developing indirect charity to form a third distribution resource transmission system consisting of three pillars:government-run public welfare organizations,private charitable organizations,and social entrepreneurial organizations.The system is horizontally divided into three sectors:social assistance,charity,and social entrepreneurship.These three sectors are coordinated with the government,the society,and the market,in order to meet the differentiated needs of people for rescue,assistance,and development.The system is vertically divided into three levels:fund,operation,and service,creating a three-tiered distribution system that converts charity resources into concrete service projects.Based on this theoretical model,suggestions are further put forward,such as improving the tax incentive mechanism for charitable donations,improving the supporting incentive mechanism for charitable trusts,improving the mechanism for charitable foundations to participate in social governance,and improving the operational capacity of grassroots social service organizations.