社会效应债券、政府绩效审计与创新公共服务融资

Social Impact Bonds,Governmental Performance Audit and the New Financing Way of Public Service

文章通过分析社会效应债券的主要特点、运作流程及在我国的发展前景表明,社会效应债券是一种创新公共服务融资方式,可为解决复杂社会问题和提高公共服务水平提供有效方案。与此同时,社会效应债券的有效运行需要政府绩效审计系统的有效监督和保障。最后,文章探讨了政府绩效审计对社会效应债券和创新公共服务融资的作用,并有针对性地提出相关政策建议。

Social Impact Bonds is a new financing way of Public Service,which can provide effective solutions to solve complex social problems and improve the level of public services.In the meantime,the effective supervision and guarantee of governmental performance audit system is necessary for Social Impact Bonds.This paper discusses the main characteristics and operation process of social impact bonds,and the development prospect in China.Besides,this paper also study the impact of governmental performance audit on Social Impact Bonds and the new financing way of public service,and put forward relevant policy suggestions.