The Research On The Effect Of Fiscal Policies On Supporting Social Organizations In China

As one of the important subjects of social governance,social organizations have great advantages in raising social funds,mobilizing public participation,recruiting volunteers,and helping individuals or groups solve specific problems and difficulties directly.Therefore,it is of great significance for the government to make use of effective fiscal policies to encourage the social organizations,and promote social organizations to play an important supplementary role in the field of public services where the market is unwilling to do and the government is unable to do.This article first through to the various failure theory and the third party governance theory,has been clear about the government support the rationality and necessity of social organizations,at the same time,this paper introduces the extrusion effect of active fiscal policy theory,to expand the theory applied to the social organization of the financial support policy,analyzes the effect of the policy of government support of social organizations may produce.Secondly,the paper summarizes the financial policy tools to support social organizations in China,and analyzes the development of social organizations in China under the financial support.Finally,the non-equilibrium panel data model is used to test the effect of the current use of subsidy tools,to judge whether the fiscal policy has squeezed out the amount of financing and public welfare expenditure of social organizations,and to put forward Suggestions to enhance the positive incentive effect of the policy.The theoretical significance of this paper lies in the following aspects:first,the advantages of social organizations participating in community service should be clarified,and the theoretical basis of government supporting social organizations should be sorted out.Second,theoretical analysis of different fiscal policy tools produced by the policy effect;Third,consider how the government should choose fiscal policy tools from different effects.The practical significance of the research lies in the following aspects:first,it is conducive to strengthening the self-construction ability of social organizations and providing more public goods and services;Second,it helps to strengthen the positive incentive effect of government financial support and reduce the mission drift of social organizations.This paper is divided into four chapters.Based on externality theory,third-party governance theory and extrusion effect theory,this paper analyzes the mechanism of fiscal policy affecting the development of social organizations.The empirical results show that non-restrictive subsidies have crowding effect on the social donation income of social organizations,and crowding effect on the number of products and services provided by social organizations.Restrictive subsidies have no significant impact on the social donation income of social organizations,but have crowding effect on the quantity of products and services provided by social organizations.