A Conceptual Model for Improving Financial Mechanisms of State Subsidy Support for Non-Governmental Non-Profit Organizations

Non-governmental non-profit organizations (NGNPOs) are increasingly recognised as key providers of public goods, yet the mechanisms for allocating and monitoring state subsidies remain fragmented, opaque, and weakly aligned with organizational outcomes. This study develops and validates a conceptual model to improve these mechanisms using a mixed-methods approach, including a systematic review of 84 peer-reviewed studies (2015–2024), a structured expert survey (n = 47) across eight countries, and Delphi consensus validation. The research identifies five key reform dimensions: performance-based disbursement, transparency and accountability, digital infrastructure integration, risk-based eligibility, and multi-stakeholder governance. AHP results show that performance-based disbursement and transparency are the most important factors, jointly accounting for 54.5% of the total weight. Grounded in principal-agent theory, the model reduces information asymmetry and improves allocative efficiency. The findings offer a validated framework for policy reform in transitional and emerging economies by integrating digital oversight tools with participatory governance to enhance subsidy allocation effectiveness in the non-profit sector.