支持慈善组织发展的“二维”政府支出安排研究  

A Study on the Two-Dimension System of Government Spending Arrangement to Fund Charitable Organizations

作　　者：王浩林[1,2] 孟萍[3] 

机构地区：[1]东北财经大学财税学院,辽宁大连116023 [2]安徽财经大学财政与公共管理学院,安徽蚌埠233030 [3]安徽水利开发股份有限公司,安徽蚌埠233030

出　　处：《广西财经学院学报》2012年第2期69-74,共6页Journal of Guangxi University of Finance and Economics

基　　金：安徽省教育科学规划项目"慈善组织介入农村职业教育的机制研究--以安徽省为例"(JG10001)

摘　　要：公共领域、政府失灵以及公共产品理论给出了政府财政支持慈善组织的"合法性"证明,慈善组织的现实作用更是为政府财政支持提供了现实依据。然而中国慈善组织遭遇公信力资本先天不足、治理问题、生存困境和发展"空间错位"等一系列失灵。克服和缓解这些"失灵"需要政府各方面的支持。国外的"二维"政府支出安排对支持慈善组织的发展曾起到关键作用,但将之移植于中国,就需要考虑移植后可能产生的效应以及在中国语境下的修改。The theories of the public domain,government failure and public goods provide legitimacy for government to fund charitable organizations.The realistic role of charitable organizations can provide the government with theoretical basis in order to get financial support.However,the charitable organizations have suffered a series of crisis such as public trust,governing problems,living dilemma and spatial mismatch of development.To overcome and relieve the crisis above,it is necessary for the charitable organizations to get governmental support.The two-dimension system of government spending arrangement abroad had once played a key role in supporting the development of charitable organizations in foreign countries,but we should consider its effect when it is removed and used in china,we should make necessary amendment for it to set in the context of China.

关 键 词：慈善组织 政府支出 公共产品 公共管理 

分 类 号：F810.45[经济管理—财政学]