| At present, China has entered a critical period of economic and social transition, (a critical period of transition in economy and society). The market and society transition will bring about the political transition. It has become the general consensus that the public service government will become the goal and the mode for the government transition. To meet the need of the reform of the Public Service Government as "limited government ", the multi-supply system of public service should be established. Thus, the public and social space is gradually taking shape for the development of charitable organizations. At the same time, rapid economic development and income gap has formed the economic foundation for the development of charitable organizations; the construction of the public service-oriented finance system also promotes the co-operation between the public finance and charitable organizations in the field of social security; the third distribution with charity organizations as the main body can increase social welfare and help to make up for the inadequate investment in public financeHowever, our existing studies on the scope of financial functions are based on the government-the market's "two-dimensional system", which assumes the allocation of resources of the whole society is achieved by the market mechanism and the government mechanism. However, it has long been acknowledged both in practice and theory that not only the market but also the government may fail in the resources allocation. Therefore, it is necessary to introduce the third party-social forces besides the market and the government, which will be a non-profitable "third party governance" system. The charitable organization is one of the earliest and the most important forms of non-profit organizations, therefore, it is urgent to study the issue of the future development of charitable organizations under the circumstances of the system of the public finance. However, the previous research has included only a few non-profitable in the public finance perspective, and has not separated the charitable organizations for special studies. Based on the reasons above, this dissertation focuses on "the research of the development of charitable organizations under the public finance system ", and hopefully to make a contribution to the exploration of this worthwhile issue.This dissertation is composed of six chapters:Chapter I, Introduction. The first part is the research background:With the continuous deepening of the market economic system, our society has undergone a series of profound changes, which promotes the transfer of the governance model into a government for the public service. With the government transition, philanthropy, as a supplementary provider of public service, and its status and the role has received wide attention from the government. The rapid economic development and the widening income gap makes charitable donations necessary; the traditional social security system monopolized by the government can not meet the needs of the development of social security. The co-operation between the public finance and the charitable organizations has gradually become into shape and it will be a trend that non-governmental charitable organizations take a part in the social welfare. However, the philanthropy in our country has not developed, and generally speaking, there are many deficiencies existing in our charitable organizations when dealing with the public affairs, such as:the autonomy and the service capability.Therefore, the development of charitable organizations should be researched from the perspective of public finance for the aim of a healthy and sustainable development. The second part is the significances:There are many deficiencies if the research on public finances has only been remained in the two-dimensional system, that is, the government-the market system. Therefore, it is necessary to introduce a third party-social force, apart from the market and government forces. The theory of "Polycentric governance" constructs a three-dimensional government service system for the government, the market and the society. Non-profitable organizations are the main supplier of public services among all the social forces, and also, charitable organizations are the most important part among non-profitable organizations. The construction of brand-new cooperation between public finance and charitable organizations is the center of "polycentric governance". In addition, theorists in economy have already paid a close attention to the third resources allocation with charitable organizations as the carrier in the society. It is believed that charitable organizations will help to make up the space left by the market and the government and to coordinate the harmonious development of various sectors of the society. Finally, it is clearly stated that the scope of the philanthropy in this dissertation is not only limited to the traditional charity, but also refers to the philanthropy with the characteristics of the public welfare.Chapter II, Literature Review. This chapter attempts to make a thorough literature review on theories in public finance, charitable organizations, and public services guaranteed by government and charitable organizations. In fact, charitable organizations have already widespread in society, and play a supplementary role as the provider of public services. First of all. the writer makes a literature review on the theories of public goods. In this part, the concepts of public services and public goods are distinguished. Then, the write presents a review of the criticisms and development of the theories of public goods:the multi-center pattern of the supply of public goods. At last, a conclusion has been safely drawn:charitable organizations are the most important providers of public services besides government and the market. It is of great theoretical and practical significance to make a research on the development, and the effective supply of the public goods, of charitable organizations under the circumstances of the public finance system. Secondly, in the field of charitable organizations, the connotation of charity, main patterns of charitable activities, the concepts of charitable organizations have been clearly defined. This part points out the future tendency of modern philanthropy that it will develop into the public sphere of the society, and features in public welfare. This part clarifies the relationship among the third sector, non-profitable organizations and charitable organizations. It also distinguishes pairs of the basic concepts of the field of charity-charity and public welfare, philanthropy and social security system. Therefore, the scope of this research has been defined in the philanthropy. Finally, it continues with a literature review of Cooperation between the Government and charitable organizations on the supply of public services. Third-party governance theories, theories of multi-suppliers of public goods, and theories that charity itself belongs to the social security services provide a strong theoretical support for the provision of public services cooperated by charitable organizations.The third chapter, The history of philanthropy. This chapter attempts to study the new relation mode between the public finance and charitable organizations from the perspective of the historical and global development of philanthropy. By comparing the history of the development of philanthropy of China and western countries, we can precisely evaluate the tradition of our philanthropy. which is directed by the government and features own ideological and cultural characteristics, and finally made a historical foundation for the further discussion of the "establishment of the public service relation mode between the government and the charitable organizations. Chinese traditional thoughts in charity differ from those of Western countries. Western charity originated in Christian doctrine, emphasized in "love" Charitable activities developed from the non-governmental activities, and with the country's political, economic and cultural development, government gradually intervened into these charitable activities, whereas, the development of charity in China, with the noticeable feature of "differential rating" in ethnical sense, has little influence from the religious reasons, but more influenced by "populism" and the Confucianism "Benevolence theory". Charitable activities can be traced back 3000 years ago, the Western Zhou Dynasty, and since then, the charitable activities have been directed and led by the government, and known as "government charity". Non-governmental activities were in the supplementary role ever since. At present, the economic and political reforms are both promoted by the government, and the self-improvement of the government follows the "top-down" strategy. Therefore, our government (public finance) should adhere to the guidance on the development of philanthropy, and at the same time, it needs a transition from the traditional control of charitable organizations to a sensible guidance on the cultivation and development of China's philanthropy. By doing so, its autonomous, voluntary, non-profitable characteristics and advantages can be fully developed.Chapter IV, the relations transition between the public-service government and charitable organizations. This chapter elaborates the realistic basis for the establishment of the public-service-oriented government based on the analysis of the weaknesses of the economic-development government emphasizing the economic development, pursuing the growth of GDP, neglecting the harmonious coordination between economy and society and finally leading to a serious imbalance in economic and social development. This part also provides the theoretical support for the establishment of the new-mode government from the perspective of the new theories in public management, public service and social capitals. The provision of public services is the core of public-service-oriented government. It is an inevitable trend to choose public services in a wide range for a service-oriented government which will fulfill the obligations more actively and manage the affairs more indirectly. As charitable organizations have its own features in altruism, service in disadvantaged groups, resources which is partly from donations, they become "naturally" the first candidate in a diverse supply of public services. On one hand, theories in new public management and new public service have given a strong support for the role of charitable organizations in the public services; On the other hand, in the social life, the scope of public services has been expanding so widely that it is difficult for the government to maintain the finances. Also, owing to the low quality and low efficiency of public services which are controlled by the government and the public services depending excessively on the market promote the development of charitable organizations, it is inevitable to promote the development of charitable organizations. The establishment of the public-service-oriented government will positively help the growth of the civil society which is the social foundation of the existence of charitable organizations, which is conversely an inevitable process for the transition of the government and will expand the space for activities of the civil society. Only when a civil society possesses a strong social self-governing capacity, can a "small government, big society" management structure be achieved for the public-service-oriented government. By following the "top down" reforming path of self-improvement and development, with the cooperation with the country and the society, in the process of the solving specific problems, public-service-oriented government can step by step implement a variety of basic rights and transfer more space to the civil society. Thus, public-service-government needs to stimulate the initiative of charitable organizations, reconstruct the relationship with charitable organizations and change its role from a controller to a cultivator and a service provider. Therefore, the establishment of the new relation model between governmental and charitable organizations is a historical and realistic option which is adapt to the reform of the government and keep up with the development of China's philanthropy.Chapter V, Analysis of charity resources and charitable organizations. There is a critical question if government (Public Finance) can produce desirable results on the cultivation of charitable organizations, the establishment service system and supporting policies and measures:whether there are extensive and potential resources for the development and utilization of charitable organizations? At the same time, an analysis has been made about the recent detailed data of donations of funds and materials, volunteers, the composition of the donors and recipients, and sources of income of charitable organizations. Based on the analysis, a more comprehensive understanding of the reality of our charitable resources has been formed:the relatively rapid growth charitable donations in China and still has enough space for development by comparing with the international standards. The income for charitable organizations relies mainly on donations and is lack of government's support. But charitable resources are not main constraints for the development of our philanthropy. With the improvement of the charity system and the trade which used to be the constraints, our philanthropy is expected to be increased greatly in the future. The exploration of the potential of charity resources in China al will reap the benefits from the following three driving forces: First of all:policies and laws. The civil affairs departments and local authorities will continue to promote the introduction of new laws and policies which will benefit the development of charity; Second:the economic factors. China's rapid economic development makes it possible for the increase of people's disposable income; third:charity consciousness. The charity culture in a modern sense has being sprouted in China. Another issue discussed in this chapter is whether the charity organizations have already had the necessary foundation, and the possibility for them to be independent and autonomous organizations under the government's cooperative arrangements. The reason why "Wenchuan Earthquake Relief" is used as a typical case of the study of Chinese charitable organizations is that this is the first chance for Chinese charitable organizations to demonstrate themselves and also, it is a real practice of the philosophy and capacity of Chinese charitable organizations. Therefore, this Wenchuan Earthquake Relief becomes the best junction between the theories and practice in the topic "Whether or not there exists a charitable foundation for the cultivation of service-oriented relationship between the government and charitable organizations?" The conclusion has been safely drawn that:the bottlenecks restricting the development of charitable organizations lie in sense of the system level and the trade. Only with the establishment of service-oriented cooperation model between the government and the organizations, can these bottlenecks be broken through and a healthy development guaranteed.Chapter VII, The system design and improvement for the cooperative relation model between the government (public finance) and charitable organizations. First, sorting out government functions and establishing an independent coordination mechanism for charitable work; second, improvement of the supervision mechanism; third, lowering the threshold of charitable organizations registrations; Based on the previous chapters, the core issue in this dissertation of "How to develop the charitable organization under the system of public finance" can be solved. Because the implementation of the government must rely on finance, the transition of the government also means the transition of finance. The relationship between public finance and charitable organizations is the embodiment of the relationship model between the government and charitable organizations, so a cooperation model is also needed. First, the overall understanding of this model consists of five areas:the principle of financial support for the charitable organizations by the public finance; government-fund--the basis of the healthy development of charitable organizations; the inter-ministries charity coordinating institutions of the fund raising; optimization of the financial instruments for the support of charitable organizations; identify the main fields of financial support for charitable organizations. Second, funding and improving the supervision mechanism of charitable organizations. Third, drawing up the policies for the development of the foundation. Fourth, financial support for the development of the capacity of non-governmental charitable organizations. Fifth, improving the tax incentives of philanthropy.
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