非营利组织“三次分配”的社会福利效应——兼论政府对非营利组织的财政激励规制  

The Social Welfare Effect of NPO's third Allocation——A Study on Government Fiscal Incentives Regulation to NPO

作　　者：周正[1] 周方召[1] 周旭亮[1] 

机构地区：[1]哈尔滨商业大学经济研究中心,黑龙江哈尔滨150028

出　　处：《经济管理》2010年第11期156-163,共8页Business and Management Journal ( BMJ )

基　　金：教育部人文社会科学青年基金项目"金融体系创新的演化博弈分析及相关影响因素研究"(09YJC790062)

摘　　要：本文运用基数效用原理和社会福利函数理论构建了非营利组织"三次分配"的可比较社会福利函数模型。通过在已有文献的基础上构建模型,比较了非营利组织"三次分配"与政府"二次分配"的社会福利效应。证明了非营利组织的"三次分配"能够提高社会福利水平,是政府"二次分配"功能的有效补充。同时利用广义矩估计的方法实证分析了非营利组织的发展在很大程度上依赖于政府的财力支持,由此政府有必要运用财政激励手段扶持非营利组织的发展。In this paper, based on the theory of cardinal utility and social welfare function, we construct a model of comparable social welfare function of NPO＇s third allocation. After reviewing many literature, we compare the social welfare effect of NPO＇s third allocation with government second allocation, and prove that the former can promote the social welfare as effective supplements of government second allocation. Simultaneously, we hold that the development of NPO depend to a great extent on government financial support. Therefore, the government should support the development of NPO by taking fiscal incentives measures.

关 键 词：非营利组织 三次分配 社会福利 财政激励 

分 类 号：F011.9[经济管理—政治经济学]