Enhancing the financial autonomy mechanism of public non-profit organizations: Evidence from current practice

In the context of ongoing public finance reforms, the financial autonomy mechanism for public service units has emerged as a critical instrument for improving operational efficiency, enhancing service quality, and alleviating pressure on the state budget. Empirical evidence indicates that, while the implementation of this mechanism has yielded notable progress, several challenges persist, including an inconsistent legal framework, limited financial management capacity, and uneven degrees of autonomy across institutions. This study analyzes the current state of financial autonomy in public service units, identifies key constraints affecting its effectiveness, and evaluates its implications for organizational performance within the evolving public sector landscape.