本文選題：社會(huì)組織　切入點(diǎn)：公共文化服務(wù)　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2016年博士論文　論文類(lèi)型：學(xué)位論文

【摘要】：改革開(kāi)放以來(lái),隨著我國(guó)經(jīng)濟(jì)持續(xù)快速發(fā)展,居民公共服務(wù)需求尤其是公共文化服務(wù)需求不斷增長(zhǎng),且日益呈現(xiàn)出多層次、多樣化的特點(diǎn)。政府作為公共文化服務(wù)的“掌舵人”擔(dān)負(fù)著公共文化服務(wù)的主要供給責(zé)任。但政府供給過(guò)程中,常常出現(xiàn)公共文化資產(chǎn)和資源利用效益不佳、公共文化服務(wù)供給不足等問(wèn)題。為了滿足當(dāng)前居民公共文化服務(wù)的迫切要求、彌補(bǔ)政府在公共文化服務(wù)治理中的不足、提升公共文化服務(wù)的供給效能,需要對(duì)當(dāng)前以政府為主導(dǎo)的公共文化服務(wù)供給模式和相關(guān)治理理念的合理性進(jìn)行深入反思,探討社會(huì)組織參與公共文化服務(wù)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(gè)方面進(jìn)行分析和探討:首先,構(gòu)建財(cái)政激勵(lì)社會(huì)組織供給公共文化服務(wù)的制度體系。政府與社會(huì)組織主要是通過(guò)契約合作模式來(lái)供給公共文化服務(wù),并形成政府主導(dǎo)的新型合作伙伴關(guān)系,其本質(zhì)是公共財(cái)政的契約化。在雙方共同參與公共文化服務(wù)供給過(guò)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(jìn)入一種基于比較優(yōu)勢(shì)和非不對(duì)稱(chēng)權(quán)力分布的功能互補(bǔ)、協(xié)同增效、拾遺補(bǔ)缺的新型合作模式。本研究在外部效應(yīng)理論、失靈理論、資源相互依賴?yán)碚撘约凹?lì)理論的基礎(chǔ)上,運(yùn)用激勵(lì)性規(guī)制理論框架(JeanTirole,2014)構(gòu)建政府財(cái)政動(dòng)態(tài)合作激勵(lì)模型,對(duì)財(cái)稅激勵(lì)的方式、對(duì)象和激勵(lì)效果進(jìn)行理論解構(gòu)和經(jīng)驗(yàn)檢驗(yàn),從而發(fā)展出一套對(duì)政府激勵(lì)社會(huì)組織供給公共文化實(shí)踐更有解釋力和指導(dǎo)意義的規(guī)范性制度體系。其次,測(cè)度社會(huì)組織供給公共文化服務(wù)水平。將社會(huì)組織發(fā)展指標(biāo)分為“社會(huì)組織能力”“社會(huì)組織影響力”和“支持與保障”三個(gè)基本維度,包括10項(xiàng)衡量指標(biāo),測(cè)算中國(guó)社會(huì)組織供給公共文化服務(wù)水平,預(yù)測(cè)發(fā)展趨勢(shì);同時(shí),從需求與供給角度,綜合評(píng)價(jià)我國(guó)公共文化服務(wù)供需矛盾,提出社會(huì)組織參與供給公共文化服務(wù)的現(xiàn)實(shí)意義與現(xiàn)實(shí)障礙,并在此基礎(chǔ)上探討財(cái)稅激勵(lì)社會(huì)組織的現(xiàn)狀及問(wèn)題。再次,對(duì)財(cái)稅激勵(lì)社會(huì)組織供給公共服務(wù)進(jìn)行實(shí)證研究。一方面,總結(jié)我國(guó)社會(huì)組織財(cái)政激勵(lì)現(xiàn)狀,建立社會(huì)組織增加值與社會(huì)服務(wù)經(jīng)費(fèi)支出、國(guó)家對(duì)社會(huì)服務(wù)基本建設(shè)投資支出、國(guó)家財(cái)政支出、社會(huì)組織數(shù)量之間的動(dòng)態(tài)均衡函數(shù)關(guān)系,測(cè)算財(cái)政對(duì)社會(huì)組織扶持力度。另一方面,分析我國(guó)社會(huì)組織稅收激勵(lì)現(xiàn)狀,以稅收激勵(lì)社會(huì)組織慈善捐贈(zèng)事業(yè)為例,測(cè)算稅收政策對(duì)社會(huì)組織的影響程度。最后,提出優(yōu)化財(cái)稅激勵(lì)制度路徑。在斯科特制度理論綜合分析框架建構(gòu)下,結(jié)合中國(guó)特殊的社會(huì)環(huán)境,明晰中國(guó)政府與社會(huì)組織關(guān)系,得出中國(guó)政府與社會(huì)組織之間是依附式自主關(guān)系。在此背景下,對(duì)財(cái)政補(bǔ)貼、政府購(gòu)買(mǎi)、監(jiān)督評(píng)價(jià)制度等主要財(cái)政激勵(lì)制度和對(duì)社會(huì)組織免稅資格認(rèn)證、稅收返還、分類(lèi)稅收、對(duì)捐贈(zèng)主體激勵(lì)等主要稅收激勵(lì)制度進(jìn)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(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2016
【分類(lèi)號(hào)】：G249.2;F812
，

本文編號(hào)：1611464