本文選題：社會組織　切入點：公共文化服務　出處：《首都經濟貿易大學》2016年博士論文　論文類型：學位論文

【摘要】：改革開放以來,隨著我國經濟持續(xù)快速發(fā)展,居民公共服務需求尤其是公共文化服務需求不斷增長,且日益呈現出多層次、多樣化的特點。政府作為公共文化服務的“掌舵人”擔負著公共文化服務的主要供給責任。但政府供給過程中,常常出現公共文化資產和資源利用效益不佳、公共文化服務供給不足等問題。為了滿足當前居民公共文化服務的迫切要求、彌補政府在公共文化服務治理中的不足、提升公共文化服務的供給效能,需要對當前以政府為主導的公共文化服務供給模式和相關治理理念的合理性進行深入反思,探討社會組織參與公共文化服務供給的必要性、可能性、可行性和可能的效果。因此,本文著重從以下幾個方面進行分析和探討:首先,構建財政激勵社會組織供給公共文化服務的制度體系。政府與社會組織主要是通過契約合作模式來供給公共文化服務,并形成政府主導的新型合作伙伴關系,其本質是公共財政的契約化。在雙方共同參與公共文化服務供給過程中所建立的以合作為目的的治理框架下,雙方正在磨合進入一種基于比較優(yōu)勢和非不對稱權力分布的功能互補、協同增效、拾遺補缺的新型合作模式。本研究在外部效應理論、失靈理論、資源相互依賴理論以及激勵理論的基礎上,運用激勵性規(guī)制理論框架(JeanTirole,2014)構建政府財政動態(tài)合作激勵模型,對財稅激勵的方式、對象和激勵效果進行理論解構和經驗檢驗,從而發(fā)展出一套對政府激勵社會組織供給公共文化實踐更有解釋力和指導意義的規(guī)范性制度體系。其次,測度社會組織供給公共文化服務水平。將社會組織發(fā)展指標分為“社會組織能力”“社會組織影響力”和“支持與保障”三個基本維度,包括10項衡量指標,測算中國社會組織供給公共文化服務水平,預測發(fā)展趨勢;同時,從需求與供給角度,綜合評價我國公共文化服務供需矛盾,提出社會組織參與供給公共文化服務的現實意義與現實障礙,并在此基礎上探討財稅激勵社會組織的現狀及問題。再次,對財稅激勵社會組織供給公共服務進行實證研究。一方面,總結我國社會組織財政激勵現狀,建立社會組織增加值與社會服務經費支出、國家對社會服務基本建設投資支出、國家財政支出、社會組織數量之間的動態(tài)均衡函數關系,測算財政對社會組織扶持力度。另一方面,分析我國社會組織稅收激勵現狀,以稅收激勵社會組織慈善捐贈事業(yè)為例,測算稅收政策對社會組織的影響程度。最后,提出優(yōu)化財稅激勵制度路徑。在斯科特制度理論綜合分析框架建構下,結合中國特殊的社會環(huán)境,明晰中國政府與社會組織關系,得出中國政府與社會組織之間是依附式自主關系。在此背景下,對財政補貼、政府購買、監(jiān)督評價制度等主要財政激勵制度和對社會組織免稅資格認證、稅收返還、分類稅收、對捐贈主體激勵等主要稅收激勵制度進行制度優(yōu)化。
[Abstract]:Since the reform and opening up, with China's sustained and rapid economic development, the public service needs of residents especially public cultural services demand growth, and increasingly showing a multi-level, diversified characteristics. The government as a public cultural service "helm" charged with public cultural service supply responsibility. But the government supply process, often public cultural assets and resource utilization efficiency is poor, inadequate supply of public cultural service problems. In order to meet the urgent requirement of the residents of public cultural services, to make up for lack of government in public cultural service governance, enhance the effectiveness of the supply of public cultural services, need the rationality of the current government led mode and the supply of public cultural services the related concept of governance in-depth reflection, to discuss the necessity, to participate in the supply of public cultural services of social organization and possibility, feasible Can the effect. Therefore, this paper focuses on the analysis and discussion from the following aspects: firstly, construct the system of fiscal incentive social organization's supply of public cultural services. The government and social organizations is mainly to supply of public cultural services through contractual mode of cooperation, and form a new partnership with the government leading, its essence is the contract public finance. With cooperation established in the two sides involved in the supply of public cultural services in the process of governance under the framework, the two sides are running into a complementary, comparative advantage and asymmetric power distribution function based on synergy, a new cooperative mode Shiyibuque. Based on the failure theory in the theory of externalities. Resources, interdependence theory and incentive theory, using the theory of incentive regulation framework (JeanTirole, 2014) to construct the government finance dynamic cooperation incentive mode Type of tax incentives, and carry on the theoretical analysis and empirical test of the object and the incentive effect, and developed a set of public cultural practice more explanation and guidance on government incentive social organization supply normative system. Secondly, the measure of social organization supply of public cultural services. The index is divided into the development of social organizations "social organization" and "social organization influence" and "support" three basic dimensions, including 10 indicators, calculation China social organization supply of public cultural services, predict the development trend; at the same time, from the perspective of supply and demand, the contradiction between supply and demand of China's public culture service comprehensive evaluation, put forward practical significance of social organization to participate in the supply of public cultural services and practical obstacles, explore the status quo and problems of tax incentive of social organizations and on the basis of society. Thirdly, tax incentive An empirical study on the supply of public service. On the one hand, summed up China's social organizations financial incentive situation, the establishment of social organization and social service funds to increase the value of spending on social services, national basic construction investment expenditure, financial expenditure, the dynamic equilibrium relationship between the number of social organizations, social organizations to finance estimates support another. Analysis of the status quo, encourage social organizations of our country tax, tax incentives to social organization philanthropy as an example, the influence degree of calculation of tax policy on social organizations. Finally, put forward to optimize the property tax incentive system path. In the construction of comprehensive analysis of the theoretical framework of Scott system, combined with the Chinese special social environment, government and society Chinese clear the relationship between the Chinese organization, government and social organizations is its independent relationship. Under the background of financial subsidies, government procurement, supervision The main fiscal incentive systems such as governor evaluation system and the main tax incentive system of social organizations such as tax exemption qualification, tax refund, taxonomy, donation incentives, etc. are systematically optimized.

【學位授予單位】：首都經濟貿易大學
【學位級別】：博士
【學位授予年份】：2016
【分類號】：G249.2;F812
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本文編號：1611464