Research On Cooperation Between Government And Intermediary Organizations

Western developed countries the generation of social intermediary organizations is produced under the condition of market economy, to adjust the relationship between the government, society and individual, protect the interests of the various market main body, social organization independent of government, not on the government itself does not belong to the government. The theoretical foundation of the social intermediary organizations is the civil society theory and the ternary structure theory. With the change of social structure, the development of social intermediary organization in our country, a late start, with a deep imprint of the Chinese social change. The development of intermediary organizations to reduce the cost of government governance, improve the efficiency of government social management, guarantee the citizens and the social democratic rights and interests of all stakeholders play an important role. In recent years, the government and intermediary organizations cooperation in various fields have positive exploration and practice, especially the way of government purchase service by more and more popular and hot. But there are a lot of studies have shown that the effect of government purchase services lack of system research, the risk and problems remain to be further research.This paper adopts case study method, with a tax authority and tax accountant firm cooperation, for example, cooperation development has experienced the preliminary cooperation---- discard three stages, the three stages on the breadth and depth of cooperation and cooperation mode are very different. Because of lack of motivation to internal control on both sides, both sides may expect never controlled profit in the contract, the risk in the cooperation and the problem is highlighted. Through the description of the case, also found that the cooperation of both sides of peer relationship, mainly by the government to provide cooperation space, the government decides the cooperation or not cooperation, cooperation content, cooperation mode and incentive constraint condition, etc. Because of uncertainty of system environment and policy environment, the government also faces many risks from system, legal and social, in order to reduce the risks of such uncertainty, the government will take strategies to reduce the risks, including the choice of organizational form is an important strategy. Throughout the whole cooperation process, the government in the aspects such as goal setting, check acceptance, incentive allocation has absolute control of the government and intermediary organizations in the process of cooperation, are used to standing on their own point of view to consider, on the one hand, reducing costs, improving efficiency, on the other hand to control all kinds of risks, trying to balance efficiency, risk and control of three aspects, it is important to grasp the absolute control. When external policy environment change, the risk increases, the government is not willing to take on too much risk determined to ignore efficiency principles without tax accountant firm and cooperation.