Public Administration and Policy Review ›› 2024, Vol. 13 ›› Issue (4): 153-.

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The Influence Of Financial Expenditure On Charitable Public Welfare Expenditure Under The Background Of Common Prosperity: Based On Evidence From Charitable Foundations In China

  

  • Online:2024-07-17 Published:2024-06-27

共同富裕背景下财政支出对慈善组织公益支出的影响——基于我国慈善基金会的证据

  

Abstract:

China's charitable organizations are playing an important role in the realization of common prosperity in the new era. This paper makes an in-depth study of the impact of financial expenditure level on non-profit organizations' public welfare expenditure scale, which is of great significance for understanding the relationship between government governance and non-profit organizations' public goods supply and promoting the sharing of development achievements. This paper selects the annual panel data of China's charitable foundations from 2009 to 2018 to test the logic of local government financial expenditures on charitable organizations' charitable expenditures. The findings are as follows: (1) The moderate expansion of government expenditure significantly promoted the improvement of the level of public welfare expenditure of foundations, and the results remained robust after a series of robustness tests such as substitution variables and processing outliers; (2) The positive incentive effect of financial expenditure on foundation public welfare expenditure has regional heterogeneity, that is, it significantly promotes the development of charity in central and western China, but not in eastern China; (3) Foundations with different fundraising types respond differently to the increase in financial expenditure. Compared with private foundations, public foundations are more likely to "respond" to the government's social and economic development orientation, and fiscal expenditure has a stronger incentive effect; (4) The impact mechanism test shows that fiscal expenditure increases the donation income of foundations by encouraging social charitable donation, and thus has a significant positive effect on public welfare expenditure.

Key words: Non-profit Organization, Financial Expenditure, Common , Prosperity, Charitable Donations

摘要:

我国慈善组织在新时代共同富裕目标的实现中发挥着不可忽视的作用。本文深入研究了财政支出水平对慈善组织公益支出规模的影响,对理解政府治理与慈善组织公共物品供给的关系、推动发展成果共享具有重要意义。本文选取2009—2018年我国慈善基金会的年度面板数据,检验了地方政府财政支出对慈善组织慈善支出的逻辑。研究发现:(1)政府支出规模的适度扩张显著促进了基金会公益支出水平的提高,在通过替换变量、处理异常值量等一系列稳健性检验后结果依旧稳健;(2)财政支出对基金会公益事业支出的正向激励作用具有地区异质性,即显著促进了中西部地区慈善事业发展而对东部地区作用不显著;(3)不同募资类型的基金会面对财政支出水平增加的反应有所不同,与非公募基金会相比,公募基金会更倾向于 “响应”政府的社会经济发展导向,财政支出的激励作用更强;(4)影响机制检验发现,财政支出通过激励社会慈善捐赠增加基金会捐赠收入,进而对公益支出产生显著的正向效应。

关键词: 非营利组织, 财政支出, 共同富裕, 慈善捐赠