挤入抑或挤出:政府资助对基金会所获金钱捐赠和时间捐赠的影响Crowd In or Crowd Out: The Impact of Government Funding on Donations of Time and Money to Nonprofits:Evidence From Chinese Foundations
吴中盛,朱飞宇
摘要(Abstract):
政府的支持性政策对我国社会组织的发展有着重要影响。国内外研究者就政府资助对社会组织金钱捐赠的影响提出了挤出效应、挤入效应和非线性效应等多种理论模型,但尚未形成定论;而有关政府资助对时间捐赠影响的研究则相当缺乏。基于2015年度2997家中国基金会的数据,本研究通过多元回归和边际效应预估,探究了政府资助对社会组织捐赠收入和志愿者数量的影响,并通过拓展回归模型对结果进行了稳健性检验。实证分析显示,政府资助与捐赠收入之间呈现“U形”关系,政府资助水平较低时会挤出捐赠收入,在政府资助超过一定水平后即会挤入捐赠收入。与之相反,政府资助与志愿者数量之间则呈现“倒U形”关系,政府资助水平较低时会挤入志愿者数量,而政府资助水平较高时则会挤出志愿者数量。本文的结论不仅能在理论上拓展既有的挤入/挤出效应模型,且能为中国情境下政府制定对社会组织的支持性政策提供证据支撑。
关键词(KeyWords): 政府资助;金钱捐赠;时间捐赠;挤入效应;挤出效应
基金项目(Foundation): 国家自然科学基金青年项目“政府资助对慈善捐赠的影响及作用机制研究:理论框架、实证检验与政策优化”(项目批准号:72404243);; 中央高校基本科研业务费专项资金“浙大文科‘青峰计划’”的资助
作者(Author): 吴中盛,朱飞宇
参考文献(References):
- 曹雪姣,郭沛廷,张程.2018.政府决策的两难:社会组织的财政扶持与挤出效应[J].经济经纬,35(1):158-164.Cao X J,Guo P T,Zhang C.2018.The dilemma of government decision making:Financial support for social organizations and crowding out effect[J].Economic Survey,35(1):158-164.(in Chinese)
- 陈晓春,刘娅云.2020.中央财政支持对社会组织绩效影响研究——基于两阶段DEA模型[J].湖南大学学报(社会科学版),34(4):57-64.Chen X C,Liu Y Y.2020.Impacts of central financial support on social organization performance—Based on the two-stage DEA model[J].Journal of Hunan University (Social Sciences),34(4):57-64.(in Chinese)
- 杜春林,臧璐衡.2021.行政吸纳抑或资源俘获:智慧养老服务供给中政府与社会组织的互动关系研究——基于苏南Y街道智慧养老服务项目的案例分析[J].天津行政学院学报,23(2):77-85.Du C L,Zang L H.2021.Administrative absorption or resource capture:Research on the interactive relationship between government and social organizations in smart pension service—Based on the analysis of the smart elderly care service project on the Y Street of SuNan[J].Journal of Tianjin Administration Institute,23(2):77-85.(in Chinese)
- 管兵,夏瑛.2016.政府购买服务的制度选择及治理效果:项目制、单位制、混合制[J].管理世界,(8):58-72.Guan B,Xia Y.2016.System selection and governance effect of government service purchase:Project system,Unit system and mixed system[J].Journal of Management World,(8):58-72.(in Chinese)
- 侯俊东,庄小丽.2016.捐赠者会关心非营利组织的运作效率吗?——来自中国基金会的经验证据[J].中国地质大学学报(社会科学版),16(3):115-126,171-172.Hou J D,Zhuang X L.2016.Do donors care about the operational efficiency of nonprofits?—Empirical evidence from top 500 Chinese nonprofit foundations[J].Journal of China University of Geosciences (Social Sciences Edition),16(3):115-126,171-172.(in Chinese)
- 黄晓春,嵇欣.2014.非协同治理与策略性应对——社会组织自主性研究的一个理论框架[J].社会学研究,29(6):98-123,244.Huang X C,Ji X.2014.Non-synergetic governance and strategic response:A theoretical framework on Chinese NGO's autonomy[J].Sociological Studies,29(6):98-123,244.(in Chinese)
- 嵇欣,黄晓春,许亚敏.2022.中国社会组织研究的视角转换与新启示[J].学术月刊,54(6):125-137,191.Ji X,Huang X C,Xu Y M.2022.A new research perspective and enlightenment on Chinese social organizations[J].Academic Monthly,54(6):125-137,191.(in Chinese)
- 林琳.2011.政府支出与慈善捐赠之间的效应分析[J].社会科学战线,(12):168-171.Lin L.2011.Effect analysis of government expenditure and charitable donation[J].Social Science Front,(12):168-171.(in Chinese)
- 孟欢欢,李健,张伟.2018.政府培育社会体育组织的实践与反思——以上海为例[J].沈阳体育学院学报,37(2):16-22.Meng H H,Li J,Zhang W.2018.Practice and reflection on the cultivation of social sports organizations by the government:Taking Shanghai as an example[J].Journal of Shenyang Sport University,37(2):16-22.(in Chinese)
- 彭飞,范子英.2016.税收优惠、捐赠成本与企业捐赠[J].世界经济,39(7):144-167.Peng F,Fan Z Y.2016.Tax incentives,donation costs and enterprises' charitable donations[J].The Journal of World Economy,39(7):144-167.(in Chinese)
- 彭善民.2017.财政扶持政策与社会组织发展[J].社会科学,(2):72-79.Peng S M.2017.Finacial support policy and the development of social organization[J].Journal of Social Sciences,(2):72-79.(in Chinese)
- 曲绍旭.2014.助残社会组织的培育与发展路径研究[J].残疾人研究,(4):3-7.Qu S X.2014.A research on the pathway to cultivate and develop social organizations of aiding the disabled[J].Disability Research,(4):3-7.(in Chinese)
- 沈永东,虞志红.2019.政府资助影响社会组织非政府渠道筹资收入——基于中国3016家基金会的实证研究[J].经济社会体制比较,(4):128-137.Shen Y D,Yu Z H.2019.Government funding affects non-government revenues of social organizations:An empirical study of 3016 foundations in China[J].Comparative Economic & Social Systems,(4):128-137.(in Chinese)
- 汤潇.2014.助残社会组织参与政府购买服务进展与对策建议——基于上海市的研究[J].残疾人研究,(3):48-52.Tang X.2014.Progress and policy suggestions of disability organizations participating government purchasing services—A study based on Shanghai city[J].Disability Research,(3):48-52.(in Chinese)
- 田利华,陈晓东.2007.企业策略性捐赠行为研究:慈善投入的视角[J].中央财经大学学报,(2):58-63.Tian L H,Chen X D.2007.A study on dealing of corporate strategic philanthropy[J].Journal of Central University of Finance & Economics,(2):58-63.(in Chinese)
- 汪大海,刘金发.2012.政府支出与慈善捐赠的挤出效应研究——基于2003—2010年中国省市面板数据[J].中国市场,(50):48-55.Wang D H,Liu J F.2012.The crowding out effect of government expenditure and charitable donation:based on the panel data of Chinese provinces and cities from 2003 to 2010[J].China Market,(50):48-55.(in Chinese)
- 王名,刘求实.2007.中国非政府组织发展的制度分析[J].中国非营利评论,1(1):92-145.Wang M,Liu Q S.2007.An institutional analysis of China's NGO development[J].China Nonprofit Review,1(1):92-145.(in Chinese)
- 王名.2007.中国NGO的发展现状及其政策分析[J].公共管理评论,(1):132-150.Wang M.2007.Development and policy analysis of NGOs in China[J].China Public Administration Review,(1):132-150.(in Chinese)
- 王名,蓝煜昕,高皓,等.2021.第三次分配:更高维度的财富及其分配机制[J].中国行政管理,(12):103-111.Wang M,Lan Y X,Gao H,et al.2021.The third distribution:An ascendance of wealth and its distribution mechanism[J].Chinese Public Administration,(12):103-111.(in Chinese)
- 王诗宗,罗凤鹏.2020.基层政策动员:推动社区居民参与的可能路径[J].南京社会科学,(4):63-71.Wang S Z,Luo F P.2020.Grassroots policy mobilization:A new way to facilitate residents' participation[J].Nanjing Journal of Social Sciences,(4):63-71.(in Chinese)
- 魏娜.2013.我国志愿服务发展:成就、问题与展望[J].中国行政管理,(7):64-67.Wei N.2013.Voluntary service development in China:Achievements,problems and prospect[J].Chinese Public Administration,(7):64-67.(in Chinese)
- 吴杨.2023.中美两国基础研究社会捐赠比较及对我国的启示[J].科技进步与对策,40(3):10-20.Wu Y.2023.A comparative study of social donation in basic research between China and the United States and its enlightenment to China[J].Science & Technology Progress and Policy,40(3):10-20.(in Chinese)
- 薛爽,肖星.2011.捐赠:民营企业强化政治关联的手段?[J].财经研究,37(11):102-112.Xue S,Xiao X.2011.Donation:Is it a way to strengthen political connections in private enterprises?[J].Journal of Finance and Economics,37(11):102-112.(in Chinese)
- 杨义凤.2019.基金会如何向“资助型”转向——基于三个“能力建设”层次的解读[J].兰州学刊,(3):140-152.(本条文献在正文中未被引用)Yang Y F.2019.How the foundation turns to grant-making types:Based on three levels of “Capability Building”[J].Lanzhou Academic Journal,(3):140-152.(in Chinese)
- 杨永政.2019.挤出还是挤入:政府社会救助支出对个人慈善捐赠影响的实证研究[J].中国非营利评论,24(2):162-187.Yang Y Z.2019.Crowding-out or crowding-in:The effect of government expenditures of social assistance on individual charitable giving[J].China Nonprofit Review,24(2):162-187.(in Chinese)
- 郁建兴,沈永东.2017.调适性合作:十八大以来中国政府与社会组织关系的策略性变革[J].政治学研究,(3):34-41,126.Yu J X,Shen Y D.2017.Adaptive cooperation:The strategic reform of the government-social organizations relations since the 18th CPC National Congress[J].CASS Journal of Political Science,(3):34-41,126.(in Chinese)
- 郁建兴.2019.社会治理共同体及其建设路径[J].公共管理评论,1(3):59-65.Yu J X.2019.Social governance community:Definition and approaches[J].China Public Administration Review,1(3):59-65.(in Chinese)
- 张奇林,宋心璐.2018.中国政府社会救助支出对民间慈善捐赠的挤出效应[J].社会保障评论,2(4):111-124.Zhang Q L,Song X L.2018.The crowding-out effect of Chinese government's social assistance expenditure on private charitable donation[J].Chinese Social Security Review,2(4):111-124.(in Chinese)
- 张晓丽,蔡秀云,王佳赫.2015.税收激励慈善捐赠事业的效率评析[J].税务研究,(12):106-110.Zhang X L,Cai X Y,Wang J H.2015.Analysis on the efficiency of tax incentive for charitable donation[J].Taxation Research,(12):106-110.(in Chinese)
- 赵挺,袁君翱.2022.政府资助对社会组织的影响:国外文献的述评与启示[J].中国非营利评论,29(1):282-302.Zhao T,Yuan J A.2022.The impact of government funding on social organizations:Review and inspiration from foreign literature[J].China Nonprofit Review,29(1):282-302.(in Chinese)
- 朱迎春.2010.我国企业慈善捐赠税收政策激励效应——基于2007年度我国A股上市公司数据的实证研究[J].当代财经,(1):36-42.Zhu Y C.2010.The incentive effects of tax policy on China's corporate charitable donations:An empirical study based on China's corporate data in 2007[J].Contemporary Finance & Economics,(1):36-42.(in Chinese)
- Abrams B A,Schitz M D.1978.The ‘crowding-out’ effect of governmental transfers on private charitable contributions[J].Public Choice,33(1),29-39.
- Andreoni J.1990.Impure altruism and donations to public goods:A theory of warm-glow giving[J].The Economic Journal,100(401):464-477.
- Andreoni J.2006.Leadership giving in charitable fund-raising[J].Journal of Public Economic Theory,8(1):1-22.
- Andreoni J,Payne A A.2011.Is crowding out due entirely to fundraising?Evidence from a panel of charities[J].Journal of Public Economics,95(5/6):334-343.
- Borgonovi F.2006.Do public grants to American theatres crowd-out private donations?[J].Public Choice,126(3):429-451.
- Brooks A C.1999.Do public subsidies leverage private philanthropy for the arts?Empirical evidence on symphony orchestras[J].Nonprofit and Voluntary Sector Quarterly,28(1):32-45.
- Brooks A C.2000.Public subsidies and charitable giving:Crowding out,crowding in,or both?[J].Journal of Policy Analysis and Management,19(3):451-464.
- Brown E.1999.Assessing the value of volunteer activity[J].Nonprofit and Voluntary Sector Quarterly,28(1):3-17.
- Callen J L.1994.Money donations,volunteering and organizational efficiency[J].Journal of Productivity Analysis,5(3):215-228.
- Cappellari L,Ghinetti P,Turati G.2011.On time and money donations[J].The Journal of Socio-Economics,40(6):853-867.
- Cheng Y,Wu Z S.2021.The contingent value of political connections on donations to Chinese foundations:Exploring the moderating role of transparency[J].Administration & Society,53(1):36-63.
- David P A,Scadding J L.1974.Private savings:Ultrarationality,aggregation,and “Denison's Law”[J].Journal of Political Economy,82(2):225-249.
- De Wit A,Bekkers R.2017.Government support and charitable donations:A meta-analysis of the crowding-out hypothesis[J].Journal of Public Administration Research and Theory,27(2):301-319.
- Duncan B.1999.Modeling charitable contributions of time and money[J].Journal of Public Economics,72(2):213-242.
- Feldman N E.2010.Time is money:Choosing between charitable activities[J].American Economic Journal:Economic Policy,2(1):103-130.
- Frumkin P,Kim M T.2002.The effect of government funding on nonprofit administrative efficiency:An empirical test[R].Cambridge:Institute for Government Innovation,John F.Kennedy School of Government,Harvard University.
- Hackl F,Halla M,Pruckner G J.2012.Volunteering and the state[J].Public Choice,151(3/4):465-495.
- Handy F,Brudney J L.2007.When to use volunteer labor resources?An organizational analysis for nonprofit management[C]//Proceedings of Departmental Papers (SPP).91.
- Heutel G.2014.Crowding out and crowding in of private donations and government grants[J].Public Finance Review,42(2):143-175.
- Hu X D,Fernandez F,Gándara D.2021.Are donations bigger in texas?Analyzing the impact of a policy to match donations to Texas' emerging research universities[J].American Educational Research Journal,58(4):850-882.
- Hughes P,Luksetich W,Rooney P.2014.Crowding-out and fundraising efforts[J].Nonprofit Management and Leadership,24(4):445-464.
- Hwang H,Powell W W.2009.The rationalization of charity:The influences of professionalism in the nonprofit sector[J].Administrative Science Quarterly,54(2):268-298.
- Johnson J M,Ni N.2015.The impact of political connections on donations to Chinese NGOs[J].International Public Management Journal,18(4):514-535.
- Kreutzer K,J?ger U.2011.Volunteering versus managerialism:Conflict over organizational identity in voluntary associations[J].Nonprofit and Voluntary Sector Quarterly,40(4):634-661.
- Liao H,Chuang A.2004.A multilevel investigation of factors influencing employee service performance and customer outcomes[J].Academy of Management Journal,47(1):41-58.
- Luksetich W.2008.Government funding and nonprofit organizations[J].Nonprofit and Voluntary Sector Quarterly,37(3):434-442.
- Ma J,Wang Q,Dong C,et al.2017.The research infrastructure of Chinese foundations,a database for Chinese civil society studies[J].Scientific Data,4(1):170094.
- Menchik P L,Weisbrod B A.1987.Volunteer labor supply[J].Journal of Public Economics,32(2):159-183.
- Milofsky C.1988.Community organizations:Studies in resource mobilization and exchange[M].Oxford:Oxford University Press.
- Never B,de Leon E.2014.The effect of government contracting on nonprofit human service organizations:Impacts of an evolving relationship[J].Human Service Organizations,Management,Leadership & Governance,38(3):258-270.
- Nikolova M.2015.Government funding of private voluntary organizations:Is there a crowding-out effect?[J].Nonprofit and Voluntary Sector Quarterly,44(3):487-509.
- Payne A A.2001.Measuring the effect of federal research funding on private donations at research universities:Is federal research funding more than a substitute for private donations?[J].International Tax and Public Finance,8(5):731-751.
- Paynter S,Berner M.2014.Organizational capacity of nonprofit social service agencies[J].Journal of Health and Human Services Administration,37(1):111-145.
- Phillips M.1982.Motivation and expectation in successful volunteerism[J].Journal of Voluntary Action Research,11(2/3):118-125.
- Rose-Ackerman S.1981.Do government grants to charity reduce private donations?[C].in M.White,ed.Nonprofit Firms in a Three-Sector Economy,Washington,DC:Urban Institute,95-114.
- Rosenthal D B.1996.Who “Owns” AIDS service organizations?Governance accountability in non-profit organizations[J].Polity,29(1):97-118.
- Salamon L M.1995.Partners in public service:Government-nonprofit relations in the modern welfare state[M].Baltimore:Johns Hopkins University Press.
- Schiff J.1985.Does government spending crowd out charitable contributions?[J].National Tax Journal,38(4):535-546.
- Simmons W O,Emanuele R.2004.Does government spending crowd out donations of time and money?[J].Public Finance Review,32(5):498-511.
- Stone M M,Hager M A,Griffin J J.2001.Organizational characteristics and funding environments:A study of a population of united way-affiliated nonprofits[J].Public Administration Review,61(3):276-289.
- Wei Q.2020.From direct involvement to indirect control?A multilevel analysis of factors influencing Chinese foundations' capacity for resource mobilization[J].VOLUNTAS:International Journal of Voluntary and Nonprofit Organizations,31(4):762-778.
- Yi D T.2010.Determinants of fundraising efficiency of nonprofit organizations:Evidence from US public charitable organizations[J].Managerial and Decision Economics,31(7):465-475.
- (1)鉴于政府补助收入占比(Govperi)在已有文献中也可能对捐赠收入产生非线性的倒U形影响,本研究在实证分析中也尝试在模型中加入了政府补助收入占比的平方项,但由于其平方项不显著而一次项显著,因而没有在最终模型中加入该变量的平方项,而只保留了该变量的一次项。去掉平方项并不影响模型的最终结果。