论第三部门资金运作的政府监管

【作者】 谭可；

【导师】 刘丽杭；

【作者基本信息】 中南大学 ， 行政管理学， 2005， 硕士

【摘要】 资金是第三部门生存和发展的基础,第三部门资金主要用于文化教育、科学研究、医疗保健、扶贫、环保等社会事业,属于公共资金,因而涉及到公共责任的问题。如何有效防止第三部门资金运作中的违规和腐败行为,造成第三部门公信度受损的研究和实践尚少。第三部门资金的财尽其所和财尽其用是第三部门发展的关键。 从第三部门资金运作的政府监管入手,阐述了政府监管第三部门资金运作的现实依据是第三部门资金运作中的不规范行为:违规筹款;经营商业化;滥用免税资格;制定高价格;资金使用不当;双重俘获导致管理者与被管理者结成利益同盟;财务管理混乱。理论依据是委托一代理理论和公共产品理论。 从我国第三部门监管的历史演变中分析了我国政府监管第三部门资金运作的缺失表现:重视注册管理,轻视日常管理;重视拨款审批,轻视资金效益评估和项目引导;税法不完善和税务管理过于繁琐;政府审计的缺失;政府价格规制的缺失;透明性的缺失。并且总结出缺失原因:法律法规不完善;管理体制改革滞后;监督主体多元化;管理方法不恰当。 借鉴了美国非管制模式和英国行政监督模式下的第三部门资金运作政府监管的经验,提出了建立完善的法律框架;改革管理体制;调整税收制度;推行政府合同和政府采购;加大信息批露力度;构建问责机制的政策建议。更多还原

【Abstract】 Fund is the basic of the Three Sector’s existence and development, the Third Sector’s fund mainly deal with civilization and education, science and research, medical treatment and health protection, help poor, environment safeguard, and so on society cause, Belong to public found, so it is related to public accountability. How to prevent to get out of line and corruption of the Three Sector’s found operation in effect, it is a few study and practice about how to lead to damage the Three Sector’s credit standing. It is the key to where it use and how effective it use the Three Sector’s fund.It is proceed with Government Regulation of the Third Sector’s fund operation, introduces the realism gist of Government Regulation of the Third Sector’s fund is some inaccurate activities in the process of the Third Sector’s fund operation: raise the fund get out of line; deal in business; abuse tax-free qualification; constitute over-head price; fund misused; double seized result in supervisor and under-supervisor become interest league; financial management confusion. The theory gist: theory of Principal—Agent and theory of Public Goods.From the history evolvement of Government Regulation, it analyses of the absent manifest of Government Regulation: attach important to enroll management, look down on routine management; attach important to appropriate fund examination and approval, look down on fund benefit evaluation and item guided; tax faultiness and tax management complex; government audit absent; government price-regulation absent; transparence absent. And analyst the reasons: law and rule of law faultiness; the reformation of administrator system lag; supervisor principal part too more; management measures irrelevancy.It is referenced to the experience of Government Regulation in the Third Sector’s fund operation under the mode of the State’s non-regulated and Britain’s administrative supervision, it bring forward policy advice: constitute perfect law frame; reform administrator system; adjust tax system; adopt government contract and government stock; increased strengthen throw daylight on information; design condemn mechanism.更多还原