Study On Fiscal Policy In Supporting Social Organizations

With the rapid development of socialism market economy, it has become a priority to innovate social governance and to improve government efficiency in the field of social reform. The recently prevalent government procurement of public services in China boasts a new form of government’s provision of public service through the purchasing of social work from social work organizations, a new measure of the transformation in governmental functions, as represented by the practice of Guangzhou local government. The first three-year’s contract term of the Guangzhou municipal government’s purchasing of public services was concluded in 2015 and an appraisal project of the 2012-2014 performance of the Guangzhou municipal government’s purchasing of public services was carried out in the summer of 2015. In this project, the local government instructed an appraisal index of "sustainability".Thus, with a focus on the sustainability of government’s purchasing of public services,this paper studied the status-quo of social work organization and related public policies. Take Guangzhou’s practice of contracting out public service to the community social work organizations to provide general family services and special services to community residents, through ways of theoretical and practical study,problem and solution study and comparative study of the practice from domestic and abroad, several general problems hindering the sustainable development of government purchasing of public service in Guangzhou have been observed and discussed. Finally, in the light of global fiscal support practice, AHP( Analytic Hierarchy Process)was used to optimize public policy making which will fully extract the resourcing potential of social work organization and consequently a sustainable development of government purchasing of public services in Guangzhou. This paper puts up several proposals of public policies for the sustainable development of Guangzhou municipal government’s procurement of public services on the perspective of social work’s resource dependence. Only when government work hand in hand with social organizations and support social organization with fiscal policies of direct and indirect subsidies and tax preference can the practice of government’spurchasing of public service develop sustainably.