Assessing the Financial Reserves of Social Service Charities Involved in Public Service Delivery
Assessing the Financial Reserves of Social Service Charities Involved in Public Service Delivery
复制标题
评估参与公共服务提供的社会服务慈善机构的财务储备
DOI：
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发表时间：
2018
影响因子：
2.8
通讯作者：
Ilro Lee
中科院分区：
文献类型：
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作者：
N. Cortis;Ilro Lee
与政府合作提供服务通常被认为是慈善机构和其他非营利组织财务稳定的一个来源。然而，在自由福利国家，政府资助也可能增加财务风险，使慈善机构面临竞争、紧缩和不断增长的服务需求。在这种情况下，公共资助的慈善机构抵御金融冲击的能力是实施可持续政府项目的一个重要考虑因素。为了加深对政府资助的慈善机构财务能力的影响因素的认识，本文分析了4,542个由政府提供社会福利服务的澳大利亚慈善机构的财务储备。Logistic回归显示，较年轻的慈善机构、较大的慈善机构和高度依赖政府资助的慈善机构持有足够储备的几率较低，表明短期财务能力较差。调查结果让人们注意到与政府外包服务相关的潜在风险，同时也强调了哪些慈善机构最需要加强其财务能力。
Delivering services in partnership with government is commonly considered a source of financial stability for charities and other nonprofits. However, in liberal welfare states, government funding may also heighten financial risks, where it exposes charities to competition, austerity, and rising service demand. In these contexts, publicly funded charities’ capacity to withstand financial shock is an important consideration in implementing sustainable government programs. To deepen knowledge about the factors contributing to financial capacity among charities receiving government funding, this article analyzes the financial reserves of 4,542 Australian charities engaged by government to deliver social welfare services. Logistic regression shows how younger charities, larger charities, and those with high dependence on government funding have lower odds of holding adequate reserves, indicating poorer short-term financial capacity. The findings draw attention to potential risks associated with outsourced government service delivery, while highlighting which charities most need to strengthen their financial capacity.