【摘要】：財政作為國家治理的基礎(chǔ)和重要支柱,不僅僅應當在經(jīng)濟領(lǐng)域發(fā)揮應有的作用,在社會領(lǐng)域也應當充分承擔社會責任�，F(xiàn)代財政與經(jīng)濟、社會、政治各方面相關(guān)聯(lián),成為整合各方資源稟賦,服務各方利益主體,提升協(xié)同發(fā)展效力的主導力量。本文在界定公民權(quán)益的基礎(chǔ)上,得出政府購買服務,作為財政對社會資源間接配置方式的一種,從經(jīng)濟層面充分調(diào)動社會組織的資源稟賦優(yōu)勢,緩解財政在養(yǎng)老等基本公共服務供給上的壓力,從而實現(xiàn)公共服務供給的產(chǎn)出最大化和均等化;從管理層面,政府購買服務作為公共服務市場化最重要的制度安排之一,體現(xiàn)了"契約精神",成為實現(xiàn)政府履責、社會組織參與、公民受益,三方在激勵相容的約束機制下協(xié)同共贏的最佳路徑選擇之一。
[Abstract]:As the foundation and important pillar of national governance, finance should not only play its due role in the economic field, but also take full social responsibility in the social field. Modern finance is related to economy, society and politics, which becomes the leading force to integrate the resources endowment of all parties, to serve the main interests of all parties and to enhance the effectiveness of coordinated development. On the basis of defining the rights and interests of citizens, this paper concludes that government purchase of services, as an indirect allocation of social resources by finance, can fully mobilize the resource endowment advantages of social organizations from the economic level. In order to maximize and equalize the output of public service supply, the government buys the service as one of the most important institutional arrangements for the marketization of public service. It embodies the spirit of contract and becomes one of the best ways to realize the responsibility of government, the participation of social organizations, the benefit of citizens, and the mutual benefit of the three parties under the mechanism of incentive and compatibility.
【作者單位】： 北京工商大學;
【基金】：2014國家社科基金項目《我國社會性弱勢群體基本權(quán)益保障實現(xiàn)的財政投入機制研究》(項目號:14BJY149)階段成果 教育部《中國殘疾人社會保護與政府責任研究》(項目號:10YJA790081)階段成果
【分類號】：F812.45

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