摘要
本文通过研究我国儿童福利支出项目,分析财政缺口现状及原因,基于人口—发展—环境模型(PDE)预测我国未来儿童的人口规模和结构,测算我国儿童福利供给的财政缺口。结合美国的经验提出重视第三方参与、拓展政府资金来源和完善儿童非营利组织的社会捐赠税收激励制度等政策建议,为政府部门制定更加合理的儿童福利供给政策提供决策依据。
In this paper we analyses the situation and causes of fiscal gap by researching the items of expenditure of child welfare in our country, Meanwhile , predict children population size and structure of China in the future and then measure the fiscal gap of our country＇ s child welfare supply based on the population-development-environment （PDE） model. According to the experience of the United States, we Put forward the proposals Such as Attaches great importance to the participate of third party, to expand the sources of government funding and improve the system of children nonprofit social donation tax incentives policy. To provide decision-making basis for government departments to formulate more reasonable supply policies of child welfare.
出处
《中国软科学》
CSSCI
CSCD
北大核心
2017年第6期155-162,共8页
China Soft Science
基金
中财-鹏元地方财政投融资研究所资助项目
作者简介
王玺（1980-），女，山东威海人，中央财经大学财政税务学院副教授，博士。
通讯作者：姜朋。
