本文从国家-社会关系视角，运用公共管理、政治学和经济学相关理论，通过问卷调查和文献分析方法，理论结合实践，从政府职责的责任角度，分析论述了中国社会组织发展中政府责任的应然状态和实然状况，并指出了政府责任的实现路径。回答了当前中国社会组织发展中政府责任是什么、为什么和怎么样的问题。　　　第一章中国社会组织发展中政府责任研究的逻辑起点：指出了国家-社会关系视角对于探讨社会组织发展中政府责任问题的适用性，并通过对当前西方国家-社会关系三种理论范式：国家主义、多元主义与法团主义的特点和表现进行比较，指出了中国当前和今后很长一段时间国家-社会关系的法团主义倾向。而这种法团主义的国家-社会关系决定了当前中国社会组织发展中政府承担的是“有限责任”。　　　第二章中国社会组织发展中政府责任的理论基础及责任构建：通过对市民社会、“合法性”、志愿失灵、新公共服务及治理这五个理论的阐释，构建出理论视野下政府责任的应然体系：以“回应社会组织需求”为责任原则；以“社会组织失灵”领域为责任范围；以“主动回应式”服务为责任方式；以“与社会组织形成良性互动”为责任目标。　　　第三章中国社会组织发展中政府责任的历史流变：通过对中国社会组织发展中政府责任的历史梳理，追溯社会组织发展中政府责任的过去，从中透析出政府责任的现状。指出在历史流变中，政府对社会组织的责任形式由传统的游离到解放后的控制，走向当前的规范、培育和服务。　　　第四章中国社会组织发展中政府责任的现状分析：通过问卷调查和文献法，对当前社会组织发展中政府责任的三种主要表现形式即政府对社会组织的规范、培育和服务现状进行分析。通过问卷结果分析，发现政府对社会组织规范方面存在着缺乏有效制度供给、缺乏整体规划和分类指导性规范、规范过程行政化渗透及业务指导性规范不到位等问题；培育方面存在着税收优惠的培育作用不明显、购买式培育的随意性较大、培育有偏好及可持续发展的培育机制缺失等问题；服务方面则存在服务意识淡薄和服务质量较低等问题。本文还进一步分析造成这些问题的核心原因分别是当前政府对社会组织“统纳式”规范、“工具性”培育和“被动式”服务的方式和逻辑。　　　第五章社会组织发展中政府责任的国外经验：对美国、英国和日本这三个国家非政府组织发展中政府规范、培育和服务的形式及特点进行了归纳总结，为中国社会组织发展中政府责任的实现提供了经验借鉴。通过归纳总结，指出美国经验是以公益性审查和财务监督为主要形式进行规范、以税收激励为主要形式进行培育及以政策咨询和环境支持为形式进行服务；英国经验是以公益为导向进行立法规范、提供多形式的培育及以志愿倡导和信息提供为主要形式的服务；日本经验是以立法为主要形式进行规范、实行“差别化”和“选择性”培育及以需求为导向的全方位服务。　　　第六章中国社会组织发展中政府责任的方向及实现路径：针对问卷调查中发现的问题，依据经验判断和分析得出的问题原因，并参照理论视野下政府责任的应然体系架构，指出当前中国社会组织发展中政府责任的方向是由“统纳式”规范向“选择性”规范转变、由“工具性”培育向“目的性”培育转变、由“被动式”服务向“主动式”服务转变。而实现这一目标方向的具体路径是规范方面变现行的社会组织“双重管理”体制为“平行管理”、以权责为核心对社会组织分类立法、以确保“公益性”和“非营利性”为原则完善相关制度及以资源优化配置和满足区域需要为原则进行规划设计；培育方面加大对社会组织税收优惠幅度，发挥财政资金投入价值及引导社会资金投入，拓宽对社会组织培育面；服务方面树立正确的“公私”观，增强政府的服务意识并以社会组织需求为导向搭建资源平台。

This paper deals with the ought-to-be and realistic situations of governmental responsibility in the Chinese non-governmental organization development by analyzing the questionnaire and literatures with a combination of practice and theories related to public management, politics and economics in the perspective of governmental responsibility and the national-social relation. In addition, it proposes the implementation path of governmental responsibility, and answers what, why and how about the governmental responsibility in current Chinese non-governmental organization development. 　　　Chapter 1 gives the logical starting point of the study on governmental responsibility in Chinese non-governmental organization development. It sets forth the suitability of the national and social relation to explore the governmental responsibility, and points out corporatist trend of the nation-society relation in a long time in current and future China in comparison of characteristics and representation of nationalism, pluralism and corporatism—three theoretical paradigms of the western nation-society relation. The corporatist nation-society relation would determine what the governments in current Chinese non-governmental organization development bear is the “limited liability”.　　　Chapter 2 provides theoretical basis and responsibility construction of the governmental responsibility in Chinese non-governmental organization development. Through interpretation of five theories, namely, Legitimacy Theory, civil society, volunteer dysfunction, governance and new public services, the ought-to-be governmental responsibility system in theory is established by the obligation principle of “satisfying the non-governmental organization requirements”, the responsibility scope of the field of the “Non-governmental Organization dysfunction”, the responsibility form of the “actively-responding” service, and the responsibility target of the “benign interaction with Non-governmental Organization”.　　　　Chapter 3 offers historical development of governmental responsibility in Chinese non-governmental organization development. With the sorting of the history of governmental responsibility, the status current situation of governmental responsibility is analyzed by retrospect of the history of governmental responsibility in Chinese non-governmental organization development. It suggests the governmental responsibility for the non-governmental organization changes in the form from traditional libration to the control after libration, and then to current standardization, cultivation and services.　　　Chapter 4 presents the analysis of current situations of governmental responsibility in Chinese organizational development. The governments’ standardization, cultivation and services to non-governmental organization—three main patterns of presentation of governmental responsibility in current non-governmental organization development are analyzed by questionnaires and literatures. The questionnaire results show that the government lacks the overall plan and guide specifications in classification and administration penetration in standardization, as well as business guide specifications. Some issues such as unconspicuous cultivation for tax preference, more random purchasing cultivation, cultivation preference and cultivation mechanism deficiency of sustainable development exist in cultivation. In services, there are issues such as lack of service consciousness and poor service awareness. In addition, the core causes for these issues are the “uniform control” specifications, “instrumental” cultivation and the way and logic of “passive” services of the current governments to non-governmental organizations.　　　Chapter 5 introduces the governmental responsibility in foreign non-governmental organizational development. Through summary of governmental responsibility patterns in non-governmental organization development in the United States, British and Japan, it suggests these patterns imply Chinese government should realize the responsibility of non-governmental organizations in future in legislation, revenue and information services. Summarily, it is put forth that the governmental responsibility should be standardized in the form of public welfare examination and financial supervision mainly, cultivated in the form of tax incentive, and provided with services in the form of policy advisory and environment support according to the US practice. In the British, the government responsibility is standardized by legislation oriented to public welfare, and provided with more forms of cultivation and services in the form of voluntary advocation and information support. According to Japan, the governmental responsibility is standardized in the form of legislation, and the all-round services are provided with different and optional cultivation and demand oriented.　　　Chapter 6 gives the orientation and realization path of governmental responsibility in current Chinese non-governmental organization development. Aiming at issues in questionnaires, this chapter proposes the orientation of governmental responsibility changes from the “uniform control” to “optional” specification, “instrumental” to “targeting” cultivation, and “passive” to “active” services based on reasons of the issues by empirical judgment and analysis by referencing realistic situations system of governmental responsibility in theory. The specific paths to realize the targeting orientation are as follows: In specifications, the current non-governmental organization’s “dual management” system is changed into the “parallel management”; relevant systems should be improved by the principle of the “public welfare” and “non-profit” and they are planned and designed by optimizing the allocation of resources and satisfying regional requirements. In cultivation, strengthening margin of tax preference to non-governmental organizations, bringing into play financial capital investments and guiding social funding investments to broaden the cultivation scope of non-governmental organizations. In services, setting up right public and private views, enhancing the governments’ service awareness and put up the resource and information platforms for demands of non-governmental organizations.