非营利组织资金运营管理研究
|
摘要
资金运营管理是企业财务管理的一项最基本的、最原始的内容。所谓资金运营管理是指按照资金运行规律,通过建立高效的资金运行机制,对资金的筹措、配置、调度和运用进行管理,从而达到资金使用效率的最大化。改革开放30多年来,我国非营利组织经历了爆炸式的增长,其数量、活动范围、自身的能力、发挥的作用都在与日俱增。资金对于从事公益事业的非营利组织来说,如同人体中的血液,是需要持续更新和流转的,可以说非营利组织的资金运营管理已日益成为其健康持续发展的必要条件,并且它已经被广泛地运用于非营利组织的财务管理中。近年来,尤其是2004年《基金会管理条例》颁布和实施以后,非营利组织的资金运营管理受到了国内外学者的广泛关注和研究。
虽然我国经济发展十分迅速,但目前仍处于经济转型期,社会经济环境发生了极大变化,对我国非营利组织来说,可以说是机遇和挑战并存。当前我国非营利组织在融资方面面临的主要问题是制度供给不足、资金来源匮乏等,这些问题严重制约了非营利组织的发展及其社会公益目标的实现。清华大学公共管理学院的一项调查显示：我国41.4%的非营利组织认为资金缺乏是它们面临的首要问题——相当一部分非营利组织处于资金严重不足的状况,无法正常开展活动,其中有不少组织处在名存实亡的“休眠状态”；也有一些组织为了维持生存发展,在通过各种渠道开展与其自身业务不相干的经营性活动甚至是违法活动。特别是在近几年全球经济普遍下滑和通货膨胀压力并存的背景下,我国非营利组织更加需要学习和借鉴国外发达国家非营利组织的资金运营管理机制与策略,为了实现资产的保值增值进行必要的投资。
本文通过对当前我国非营利组织投融资现状的分析,特别是针对其遭受的融资困境与可持续发展的关系进行了进一步研究和探讨。在对国内外理论与实践分析的基础上,本文从完善非营利组织的运作机制、改革政府的监管体制、建立和完善人才激励机制以及非营利组织可持续发展措施四个方面较为全面深入地提出了我国非营利组织的改革思路和发展前景。另外,本文还深入研究了非营利组织治理的一些关键性、深层次的问题,不仅仅从学术的角度,更主要的是从实践者的角度,并结合案例来分析这些问题。本文先后介绍了美国、英国和日本非营利组织的资金运营管理经验,通过这些案例的分析和借鉴,以期进一步强化我国非营利组织的风险管理,推动组织治理向前健康快速发展。
不文的研究方法王妥包括文献分析法、比较分析研究方法和跨学科研究方法等。
本文的主要内容与结构如下：
第一章是绪论。该部分阐述了本文的研究背景与意义、非营利组织的内涵界定,说明了本文的研究框架与研究方法,并指出了本文研究的创新之处和不足。
第二章是相关理论与研究成果综述。该部分主要对国内外学者对非营利组织的相关理论和研究成果进行梳理,以期为本文提供理论支持并把握国内外对本文的研究进展。
第三章是非营利组织的融资管理。该部分首先对非营利组织的融资现状进行分析,然后对非营利组织面临的融资困境及其原因进行阐述,并进一步提出了非营利组织融资能力提升的相关策略。
第四章是非营利组织的投资管理。该部分在分析我国非营利组织投资现状的基础上,重点从投资原则、可选择的投资工具、战略资产配置、投资策略和投资绩效评估五个方面分析了非营利组织的投资策略,在此基础上,提出了非营利组织投资风险管理的主要方法。
第五章通过对美国、英国和日本非营利组织资金运营管理经验的借鉴,阐述了其对我国非营利组织发展的启示。
第六章分别从完善非营利组织的运作机制、改革政府的监管体制、建立和完善人才激励机制以及非营利组织可持续发展的措施四个方面提出了有关完善我国非营利组织资金运营管理的政策建议
第七章是结论及进一步研究方向。
通过对非营利组织资金运营管理的研究,本文得出以下主要结论：
第一,政府应改善非营利组织发展的宏观环境。加快制定与非营利组织发展相关的立法,为非盈利组织发展创造良好的法律环境。优化非营利组织发展的制度环境,加快双层管理体制的改革,政府在对非营利组织管理过程中要逐渐转变角色,由“管理控制者”向“监管者”转变,减少对非营利组织的行政干预,促进非营利组织的自主发展。引入竞争机制,促进非营利组织转型,通过市场机制的优胜劣汰,提高非营利组织整体素质。优化非营利组织的政策环境,制定更加优惠的税收政策,取消在所得税、营业税和增值税中对非营利组织和公益事业相关的免税比例的限制,激励更多的企业和个人参与到社会公益事业中来。
第二,非营利组织应加强内部建设,更好地承担社会责任。完善非营利组织的治理机制,明确责、权、力的基础上,形成内部制衡的关系,形成内源性发展的机制。另外,要明确非营利组织的主要目的是完成社会职责,实现社会效用最大化,因此,进行一切活动都要以社会责任为出发点。非营利组织进行的资本运作,不是为了营利,而是更好的承担社会责任。
第三,提高资金运作能力,是非营利组织可持续发展的关键。伴随着外部竞争日趋激烈,谁能掌握更多的资源并高效的运用,谁就是胜利者。提高非营利组织资金运作能力,就是要形成一种独立的、可持续的发展机制,缓解融资困境,打破对政府的依赖,提高资金的使用效率,创造更多的社会价值。以创新的发展理念为指导,采取多样化经营,多种渠道投融资,实施战略投资管理策略,探索适合非营利组织发展的资本运作模式。
第四,提高非营利组织的专业化程度迫在眉睫。任何组织的发展都与其管理者、成员的素质密不可分,非营利组织领域亟需要专业化的管理、运营人才,特别是投融资人才。一方面,需要搭建专业化提升平台,提高非营利组织从业人员的素质,另一方面,可以探索多种方式吸引拥有专业知识的人才投入到公益事业中。
本文的研究创新包括：
第一,研究对象具有创新性。本文的研究对象是非营利组织资金运营管理的问题,虽然非营利组织的治理问题一直是国内外学术界研究的热点问题,但是从金融角度对非营利组织进行研究的不多。本选题将非营利组织的管理纳入金融分析的范畴,不但为非营利组织发展提供了相关理论基础,还为今后非营利组织资金运营管理的完善提出了相关的政策建议。
第二,研究角度具有创新性。在定性分析非营利组织发展中的投资现状的基础上运用现代投资组合理论,系统研究了非营利组织的资产配置、投资工具、投资策略、绩效评估和风险管理,既使现代投资组合理论在新的金融投资领域得到了系统运用和发展,又使非营利组织投资获得了系统的、前沿的理论指导。
此外,受研究时间和篇幅所限,本文主要存在以下两点不足,以待今后的研究中继续深入。
第一,非营利组织投资收入数据的不易获得,本文所使用的统计数据主要源于2009年和2008年我国基金会投资收入数据的相关统计,无法完全代表我国非营利组织的整体规模,使得数据的代表性有一定偏差。
第二,缺少对我国非营利组织资金运营管理完善对策的实证分析和检验。
The operational management of funds is one of the most basic and original content of corporate financial management. The so-called operational management of funds is the management of raising funds, configuration, scheduling and use through the establishment of efficient capital operating mechanism in accordance with the laws of funds operation, so as to achieve the maximum efficiency of funds. More than30years after the reform and opening up, China's Non-Profit Organizations (NPOs) have experienced explosive growth, and the number, scope of activities, the ability to play a role are increasingly growing. Funds for NPOs engaged in the public welfare undertakings, like the blood in the human body, need to continue to update and circulation. It is said that the funding operational management has increasingly become a necessary condition for NPOs'healthy and sustainable development. And it has been widely used in the financial management of NPOs. In recent years, especially Foundation Management Ordinance promulgated and implemented after2004, NPOs'operation and management of funds received wide attention of research scholars at home and abroad.
Although China's economy has developed very quickly, there is still an economy in transition, in which the socio-economic environment has undergone great changes. It can be said that China's NPOs face both opportunities and challenges. Currently the main problems in financing NPOs confront include:the system supply shortage, lack of funding sources and so on, which have seriously restricted the development of NPOs and their social goals. A survey conducted by the School of Public Administration of Tsinghua University a survey shows that41.4percent of China's NPOs stress that the lack of funding is the most important issue facing them——a considerable portion of NPOs are subject to severely underfunded status and cannot involve normal activities and many of which experience "hibernation" in name only. Also for the survival and development, a number of organizations develop some unrelated business activities through a variety of channels and even illegal activities. Especially in the context of the global economy in general decline accompanied with inflationary pressures recently, NPOs in China more need to learn from NPOs'mechanism and strategy of funding operational management in developed countries, in order to invest to preserve and increase the value of the assets.
This dissertation particularly studies and argues the relationship between the suffered financing difficulties and sustainable development through the analysis of the current investment and financing the status quo of China's NPOs. Based on the analysis of the theory and practice at home and abroad, it puts forward in-depth the reform ideas and development prospects from four aspects:to improve NPOs'operation mechanism, reform the government's regulatory system, establish and improve the talent incentive mechanism and NPOs'sustainable development measures. In addition, it in-depth studies some key and comprehensive governance problems of NPOs, not only from an academic point of view, but also from a practitioner's point of view with cases. It introduces the funding operational management experience from NPOs in the United States, the United Kingdom and Japan. According to the analysis and learning from these cases, to further strengthen the risk management of NPOs to promote the forward healthy and rapid development of the organizational governance.
The major research methods include literature analysis, comparative analysis and interdisciplinary research method.
The structure is organized as follows:
Chapter1is the introduction. It defines the research background and significance, relevant conceptions of NPOs. Afterwards, it demonstrates the research framework and methods, and finally introduces research innovation and shortcomings.
Chapter2is relevant theories and literature review. This section starts with the theories and latest development of NPOs to provide the theoretical support and take advantage of the research progress on the topic from home and abroad.
Chapter3is the financing management of NPOs. First, it analyzes the financing difficulties NPOs face and then demonstrates the main reasons. Based on that, it puts forward the relevant strategies to advance the financing capacities of NPOs.
Chapter4is the investment management. Based on the analysis of current investing situations of NPOs, it demonstrates the investment strategies from five aspects:investment principles, alternative investment vehicles, strategic asset allocation, investment strategy and investment performance evaluation. After that, it puts forward the main method about investment risk management of NPOs.
Chapter5is learning from the experience of funds operational management from the U.S., UK and Japan and revelation.
Chapter6puts forward the relevant policies and recommendations to improve the funds operational management of China'NPOs from four aspects:to improve NPOs' operation mechanism, reform the government's regulatory system, establish and improve the talent incentive mechanism and NPOs'sustainable development measures
Chapter7is the conclusion and forward research directions.
Through the research of the capital operation management of the NPOs, the main conclusions are as follows.
First, the government should improve the macroeconomic environment of NPOs. To accelerate the formulation of legislation associated with the development of NPOs is important to create a favorable legal environment for their development. To optimize the development of the institutional environment of NPOs and to accelerate the reform of the two-tier management system, the government should gradually change its role during the management process of NPOs, from "management controller" to "regulators". It is also beneficial to reduce the administrative interventions NPOs face with and to promote the self-development of NPOs. To improve the overall quality of NPOs means to introduce the competition mechanism, promote the transformation of NPOs, and through the survival of the fittest of the market mechanism. We also should optimize the policy environment for NPOs, stimulate the development of a more favorable tax policies, cancel the limit of the income tax, sales tax and VAT exemption percentage of NPOs and the relevant public welfare, and encourage more businesses and individuals to participate in social welfare undertakings.
Secondly, NPOs should strengthen the internal construction; better resume the commitment to social responsibility. To improve the governance mechanism of NPOs, it is necessary to the form the relationship of the internal checks and balances, and the mechanism of endogenous development based on a clear responsibility, right as well as force. In addition, the main purpose of NPOs is to complete social responsibilities, maximize social utility. Therefore, we should take social responsibility as the starting point for all activities. The capital operation of NPOs is not for profit, but better to shoulder the social responsibility.
Thirdly, to improve the operational capacity of funds is the key to the sustainable development of NPOs. Accompanied by the increasingly fierce external competition, who can grasp more efficient resources, and who is the winner. To raise the capital operation ability of NPOs is to form an independent, sustainable development mechanism, to ease the financing difficulties, to break the dependence on the government. It is also vital to improve the efficiency of the use of funds, and create more social value. We should stick to the innovative development ideas as guides, the diversification of the operations, investment and financing via a variety of channels, the implementation of the strategic investment management strategies, to explore the capital operation mode for the development of NPOs
Fourthly, it is imminent for the higher degree of specialization of NPOs. The development of any organization is inseparable from its managers, the quality of the members, so NPOs are in dire need of professional management, personnel operations, especially the investment and financing talent. On the one hand, we need to build the specialized lifting platform, to improve the quality of employees of NPOs. On the other hand, we can explore a variety of ways to attract talent with expertise into the public welfare.
The innovations of this dissertation are the following.
The first innovation is the research object. The research object is the funds operational management for NPOs. Although it's always a hot issue of academic research at home and abroad on the governance of NPOs, the research is few from the finance perspective. It frames the management of NPOs into the financial area, not only to provide the relevant theoretical basis for the NPOs development, also to propose the relevant policies and recommendations for the improvement of NPOs'funds operational management.
The second innovative is the research perspective. Based on the qualitative analysis of the investment situations during the development of NPOs, it uses the modern portfolio theory to systematically study the asset allocation, investment instruments, investment strategy, performance assessment, and risk management for NPOs. It is helpful for modern portfolio theory in the system use and development in the new financial investment field and provides the systematic and cutting-edge theoretical guidance for NPOs.
In addition, because of the limited research time and space, there are mainly two shortcomings in this dissertation, which needs continued in-depth study in the future:
First, because the data are not readily available in the investment income fro NPOs, it only selects the investment income data of China's foundations from2009and2008. It cannot be fully representative of the overall size of NPOs, which causes certain deviations in the representation of the data.
Secondly, it lacks the empirical analysis and test of improving measures for funds operational management for NPOs in China.
虽然我国经济发展十分迅速,但目前仍处于经济转型期,社会经济环境发生了极大变化,对我国非营利组织来说,可以说是机遇和挑战并存。当前我国非营利组织在融资方面面临的主要问题是制度供给不足、资金来源匮乏等,这些问题严重制约了非营利组织的发展及其社会公益目标的实现。清华大学公共管理学院的一项调查显示：我国41.4%的非营利组织认为资金缺乏是它们面临的首要问题——相当一部分非营利组织处于资金严重不足的状况,无法正常开展活动,其中有不少组织处在名存实亡的“休眠状态”；也有一些组织为了维持生存发展,在通过各种渠道开展与其自身业务不相干的经营性活动甚至是违法活动。特别是在近几年全球经济普遍下滑和通货膨胀压力并存的背景下,我国非营利组织更加需要学习和借鉴国外发达国家非营利组织的资金运营管理机制与策略,为了实现资产的保值增值进行必要的投资。
本文通过对当前我国非营利组织投融资现状的分析,特别是针对其遭受的融资困境与可持续发展的关系进行了进一步研究和探讨。在对国内外理论与实践分析的基础上,本文从完善非营利组织的运作机制、改革政府的监管体制、建立和完善人才激励机制以及非营利组织可持续发展措施四个方面较为全面深入地提出了我国非营利组织的改革思路和发展前景。另外,本文还深入研究了非营利组织治理的一些关键性、深层次的问题,不仅仅从学术的角度,更主要的是从实践者的角度,并结合案例来分析这些问题。本文先后介绍了美国、英国和日本非营利组织的资金运营管理经验,通过这些案例的分析和借鉴,以期进一步强化我国非营利组织的风险管理,推动组织治理向前健康快速发展。
不文的研究方法王妥包括文献分析法、比较分析研究方法和跨学科研究方法等。
本文的主要内容与结构如下：
第一章是绪论。该部分阐述了本文的研究背景与意义、非营利组织的内涵界定,说明了本文的研究框架与研究方法,并指出了本文研究的创新之处和不足。
第二章是相关理论与研究成果综述。该部分主要对国内外学者对非营利组织的相关理论和研究成果进行梳理,以期为本文提供理论支持并把握国内外对本文的研究进展。
第三章是非营利组织的融资管理。该部分首先对非营利组织的融资现状进行分析,然后对非营利组织面临的融资困境及其原因进行阐述,并进一步提出了非营利组织融资能力提升的相关策略。
第四章是非营利组织的投资管理。该部分在分析我国非营利组织投资现状的基础上,重点从投资原则、可选择的投资工具、战略资产配置、投资策略和投资绩效评估五个方面分析了非营利组织的投资策略,在此基础上,提出了非营利组织投资风险管理的主要方法。
第五章通过对美国、英国和日本非营利组织资金运营管理经验的借鉴,阐述了其对我国非营利组织发展的启示。
第六章分别从完善非营利组织的运作机制、改革政府的监管体制、建立和完善人才激励机制以及非营利组织可持续发展的措施四个方面提出了有关完善我国非营利组织资金运营管理的政策建议
第七章是结论及进一步研究方向。
通过对非营利组织资金运营管理的研究,本文得出以下主要结论：
第一,政府应改善非营利组织发展的宏观环境。加快制定与非营利组织发展相关的立法,为非盈利组织发展创造良好的法律环境。优化非营利组织发展的制度环境,加快双层管理体制的改革,政府在对非营利组织管理过程中要逐渐转变角色,由“管理控制者”向“监管者”转变,减少对非营利组织的行政干预,促进非营利组织的自主发展。引入竞争机制,促进非营利组织转型,通过市场机制的优胜劣汰,提高非营利组织整体素质。优化非营利组织的政策环境,制定更加优惠的税收政策,取消在所得税、营业税和增值税中对非营利组织和公益事业相关的免税比例的限制,激励更多的企业和个人参与到社会公益事业中来。
第二,非营利组织应加强内部建设,更好地承担社会责任。完善非营利组织的治理机制,明确责、权、力的基础上,形成内部制衡的关系,形成内源性发展的机制。另外,要明确非营利组织的主要目的是完成社会职责,实现社会效用最大化,因此,进行一切活动都要以社会责任为出发点。非营利组织进行的资本运作,不是为了营利,而是更好的承担社会责任。
第三,提高资金运作能力,是非营利组织可持续发展的关键。伴随着外部竞争日趋激烈,谁能掌握更多的资源并高效的运用,谁就是胜利者。提高非营利组织资金运作能力,就是要形成一种独立的、可持续的发展机制,缓解融资困境,打破对政府的依赖,提高资金的使用效率,创造更多的社会价值。以创新的发展理念为指导,采取多样化经营,多种渠道投融资,实施战略投资管理策略,探索适合非营利组织发展的资本运作模式。
第四,提高非营利组织的专业化程度迫在眉睫。任何组织的发展都与其管理者、成员的素质密不可分,非营利组织领域亟需要专业化的管理、运营人才,特别是投融资人才。一方面,需要搭建专业化提升平台,提高非营利组织从业人员的素质,另一方面,可以探索多种方式吸引拥有专业知识的人才投入到公益事业中。
本文的研究创新包括：
第一,研究对象具有创新性。本文的研究对象是非营利组织资金运营管理的问题,虽然非营利组织的治理问题一直是国内外学术界研究的热点问题,但是从金融角度对非营利组织进行研究的不多。本选题将非营利组织的管理纳入金融分析的范畴,不但为非营利组织发展提供了相关理论基础,还为今后非营利组织资金运营管理的完善提出了相关的政策建议。
第二,研究角度具有创新性。在定性分析非营利组织发展中的投资现状的基础上运用现代投资组合理论,系统研究了非营利组织的资产配置、投资工具、投资策略、绩效评估和风险管理,既使现代投资组合理论在新的金融投资领域得到了系统运用和发展,又使非营利组织投资获得了系统的、前沿的理论指导。
此外,受研究时间和篇幅所限,本文主要存在以下两点不足,以待今后的研究中继续深入。
第一,非营利组织投资收入数据的不易获得,本文所使用的统计数据主要源于2009年和2008年我国基金会投资收入数据的相关统计,无法完全代表我国非营利组织的整体规模,使得数据的代表性有一定偏差。
第二,缺少对我国非营利组织资金运营管理完善对策的实证分析和检验。
The operational management of funds is one of the most basic and original content of corporate financial management. The so-called operational management of funds is the management of raising funds, configuration, scheduling and use through the establishment of efficient capital operating mechanism in accordance with the laws of funds operation, so as to achieve the maximum efficiency of funds. More than30years after the reform and opening up, China's Non-Profit Organizations (NPOs) have experienced explosive growth, and the number, scope of activities, the ability to play a role are increasingly growing. Funds for NPOs engaged in the public welfare undertakings, like the blood in the human body, need to continue to update and circulation. It is said that the funding operational management has increasingly become a necessary condition for NPOs'healthy and sustainable development. And it has been widely used in the financial management of NPOs. In recent years, especially Foundation Management Ordinance promulgated and implemented after2004, NPOs'operation and management of funds received wide attention of research scholars at home and abroad.
Although China's economy has developed very quickly, there is still an economy in transition, in which the socio-economic environment has undergone great changes. It can be said that China's NPOs face both opportunities and challenges. Currently the main problems in financing NPOs confront include:the system supply shortage, lack of funding sources and so on, which have seriously restricted the development of NPOs and their social goals. A survey conducted by the School of Public Administration of Tsinghua University a survey shows that41.4percent of China's NPOs stress that the lack of funding is the most important issue facing them——a considerable portion of NPOs are subject to severely underfunded status and cannot involve normal activities and many of which experience "hibernation" in name only. Also for the survival and development, a number of organizations develop some unrelated business activities through a variety of channels and even illegal activities. Especially in the context of the global economy in general decline accompanied with inflationary pressures recently, NPOs in China more need to learn from NPOs'mechanism and strategy of funding operational management in developed countries, in order to invest to preserve and increase the value of the assets.
This dissertation particularly studies and argues the relationship between the suffered financing difficulties and sustainable development through the analysis of the current investment and financing the status quo of China's NPOs. Based on the analysis of the theory and practice at home and abroad, it puts forward in-depth the reform ideas and development prospects from four aspects:to improve NPOs'operation mechanism, reform the government's regulatory system, establish and improve the talent incentive mechanism and NPOs'sustainable development measures. In addition, it in-depth studies some key and comprehensive governance problems of NPOs, not only from an academic point of view, but also from a practitioner's point of view with cases. It introduces the funding operational management experience from NPOs in the United States, the United Kingdom and Japan. According to the analysis and learning from these cases, to further strengthen the risk management of NPOs to promote the forward healthy and rapid development of the organizational governance.
The major research methods include literature analysis, comparative analysis and interdisciplinary research method.
The structure is organized as follows:
Chapter1is the introduction. It defines the research background and significance, relevant conceptions of NPOs. Afterwards, it demonstrates the research framework and methods, and finally introduces research innovation and shortcomings.
Chapter2is relevant theories and literature review. This section starts with the theories and latest development of NPOs to provide the theoretical support and take advantage of the research progress on the topic from home and abroad.
Chapter3is the financing management of NPOs. First, it analyzes the financing difficulties NPOs face and then demonstrates the main reasons. Based on that, it puts forward the relevant strategies to advance the financing capacities of NPOs.
Chapter4is the investment management. Based on the analysis of current investing situations of NPOs, it demonstrates the investment strategies from five aspects:investment principles, alternative investment vehicles, strategic asset allocation, investment strategy and investment performance evaluation. After that, it puts forward the main method about investment risk management of NPOs.
Chapter5is learning from the experience of funds operational management from the U.S., UK and Japan and revelation.
Chapter6puts forward the relevant policies and recommendations to improve the funds operational management of China'NPOs from four aspects:to improve NPOs' operation mechanism, reform the government's regulatory system, establish and improve the talent incentive mechanism and NPOs'sustainable development measures
Chapter7is the conclusion and forward research directions.
Through the research of the capital operation management of the NPOs, the main conclusions are as follows.
First, the government should improve the macroeconomic environment of NPOs. To accelerate the formulation of legislation associated with the development of NPOs is important to create a favorable legal environment for their development. To optimize the development of the institutional environment of NPOs and to accelerate the reform of the two-tier management system, the government should gradually change its role during the management process of NPOs, from "management controller" to "regulators". It is also beneficial to reduce the administrative interventions NPOs face with and to promote the self-development of NPOs. To improve the overall quality of NPOs means to introduce the competition mechanism, promote the transformation of NPOs, and through the survival of the fittest of the market mechanism. We also should optimize the policy environment for NPOs, stimulate the development of a more favorable tax policies, cancel the limit of the income tax, sales tax and VAT exemption percentage of NPOs and the relevant public welfare, and encourage more businesses and individuals to participate in social welfare undertakings.
Secondly, NPOs should strengthen the internal construction; better resume the commitment to social responsibility. To improve the governance mechanism of NPOs, it is necessary to the form the relationship of the internal checks and balances, and the mechanism of endogenous development based on a clear responsibility, right as well as force. In addition, the main purpose of NPOs is to complete social responsibilities, maximize social utility. Therefore, we should take social responsibility as the starting point for all activities. The capital operation of NPOs is not for profit, but better to shoulder the social responsibility.
Thirdly, to improve the operational capacity of funds is the key to the sustainable development of NPOs. Accompanied by the increasingly fierce external competition, who can grasp more efficient resources, and who is the winner. To raise the capital operation ability of NPOs is to form an independent, sustainable development mechanism, to ease the financing difficulties, to break the dependence on the government. It is also vital to improve the efficiency of the use of funds, and create more social value. We should stick to the innovative development ideas as guides, the diversification of the operations, investment and financing via a variety of channels, the implementation of the strategic investment management strategies, to explore the capital operation mode for the development of NPOs
Fourthly, it is imminent for the higher degree of specialization of NPOs. The development of any organization is inseparable from its managers, the quality of the members, so NPOs are in dire need of professional management, personnel operations, especially the investment and financing talent. On the one hand, we need to build the specialized lifting platform, to improve the quality of employees of NPOs. On the other hand, we can explore a variety of ways to attract talent with expertise into the public welfare.
The innovations of this dissertation are the following.
The first innovation is the research object. The research object is the funds operational management for NPOs. Although it's always a hot issue of academic research at home and abroad on the governance of NPOs, the research is few from the finance perspective. It frames the management of NPOs into the financial area, not only to provide the relevant theoretical basis for the NPOs development, also to propose the relevant policies and recommendations for the improvement of NPOs'funds operational management.
The second innovative is the research perspective. Based on the qualitative analysis of the investment situations during the development of NPOs, it uses the modern portfolio theory to systematically study the asset allocation, investment instruments, investment strategy, performance assessment, and risk management for NPOs. It is helpful for modern portfolio theory in the system use and development in the new financial investment field and provides the systematic and cutting-edge theoretical guidance for NPOs.
In addition, because of the limited research time and space, there are mainly two shortcomings in this dissertation, which needs continued in-depth study in the future:
First, because the data are not readily available in the investment income fro NPOs, it only selects the investment income data of China's foundations from2009and2008. It cannot be fully representative of the overall size of NPOs, which causes certain deviations in the representation of the data.
Secondly, it lacks the empirical analysis and test of improving measures for funds operational management for NPOs in China.
引文
①本节主要参考徐晞《我国非营利组织治理问题研究》里对非营利组织治理问题的研究。
②本节主要参考徐晞《我国非营利组织治理问题研究》里对非营利组织治理问题的研究。
①本节主要参考陈晓春《非营利组织经营管理》里对管理创新的研究。
①周批改、周亚平.国外非营利组织资金来源及启示[J].东南学术,2004,(1)：41-45.
①王文红.非营利组织筹资战略研究[D].湖南：湖南大学,2006.
①本文主要参考中国人民大学非营利组织研究所等《中国基金会发展独立研究报告(2011)》里统计的数据。
①本章主要参考杨长汉《中国企业年金投资运营研究》里对企业年金投资策略的研究。
①谭可.论第三部门资金运作的政府监管[D].长沙：中南大学,2005.43-44.
①刘帅.我国非营利组织绩效评价指标体系设计与评价[D].太原：太原理工大学,20012.32-38.
[1]阿尔文.H.赖斯著.潘若琳,赵家珍译.非营利创新管理.北京大学出版社,2007年1月.
[2]彼得.C.布林克霍夫著.陆琲琲,陈洁莹等译.非营利标杆管理.北京大学出版社,2007年1月.
[3]蔡宁、田雪莹.国外非营利组织理论的研究进展[J].重庆大学学报,2007,(2)：38-42.
[4]常庆欣.治理、组织能力和非营利组织[J].中国行政管理,2006,(11)：95-97.
[5]陈福今.大力推进社会管理创新努力构建和谐社会[J].国家行政学院学报,2005,(6)：13-15.
[6]陈晓春、王小燕.非营利组织人力资源的激励方式[J].南城市学院学报,2005,(2)：74-76.
[7]陈晓春、张喜辉、赵珊.非政府组织可持续发展的制度构建探析[J].湖湘论坛,2010,(3).
[8]陈晓春等.非营利组织经营管理[M].北京：清华大学出版社,2012.
[9]陈志勇.社会管理创新：非正式制度视角思考[J].理论探索,2007,(2)：128-130.
[10]褚宏丽.提升非政府组织公信力的难点与对策[J].中国商界,2009,(11)：242.
[11]邓国超.非营利组织评估[M].北京：社会科学文献出版社,2001.
[12]邓国胜.构建我国非营利组织的问责机制[J].中国行政管理,2003,(3)：28-29.
[13]邓苏.中国非营利组织治理制研究[D].南昌：江西财经大学,2009.30.
[14]冯艳.非营利组织财务风险管理研究[D].成都：西南财经大学,2007.45-47.
[15]耿伟.非营利组织财务报告及信息披露问题研究[D].大连：东北财经大学2011.138-140.
[16]顾晓今.中国青基会财务工作报告[N].中国青基会通讯,2001-04-05.
[17]贾西津.国外非营利组织管理体制及其对中国的启示[J].社会科学,2004,(4)
[18]詹姆斯·罗西瑙.没有政府的治理[M].南昌：江西人民出版社,2001.
[19]康晓光、冯利、程刚.中国基金会发展独立研究报告[M].北京：社会科学文献出版社.2011.38-93.
[20]李炳秀、陈晓春.内部人控制与非营利组织治理结构探讨[J].云梦学刊,2005,(3)：53-56.
[21]李虹、李彦萍.运用风险投资化解非营利组织资金困境的可行性研究[J].财会月刊(理论),2008,(8)：41-42.
[22]里贾德·赫茨琳杰.非营利组织管理[M].北京：中国人民大学出版社,2000.
[23]李维安.非营利组织管理学[M].北京：高等教育出版社,2005.
[24]李珍刚.当代中国政府与非政府组织互动关系研究[M].北京：中国社会科学出版社,2004.
[25]李珍刚、王三秀.论非营利组织的筹资策略[J].社会科学,2002,(6)：67-71.
[26]莱斯特·萨拉蒙等.全球公民社会：非营利部门国际指数[M].北京：北京大学出版社,2007.
[27]刘帅.我国非营利组织绩效评价指标体系设计与评价[D].太原：太原理工大学,20012.32-38.
[28]刘添铖.浅谈非营利组织在我国的发展[J].山西社会主义学院学报,2011,(2)：67-70.
[29]陆道生、王慧敏、毕吕贵.非营利组织企业化运作的理论与实践[M].上海：上海人民出版社,2004.26-42.
[30]罗伯特·罗茨.新的治理[J].政治学研究,1996,(54).
[31]罗伯特·E.麦克唐纳.非营利组织创新研究：组织使命的作用[J].国外理论动态,2008,(5)：81-87.
[32]马凯.努力加强和创新社会管理：党员干部学习参考[M].北京：人民日报出版社,20]1.
[33]马迎贤.非营利组织理事会：资源依赖视角的解释[J].学会,2005,(8).
[34]毛刚等.非营利组织团队激励机制[J].西安交通大学学报,2004,(1)：56-60.
[35]熊妮.中国非营利组织管理制度研究[D].成都：电子科技大学,2006.66.
[36]孙越.中国非营利组织职员激励机制研究[D].西安：西安交通大学,2008.36.
[37]谭可.论第三部门资金运作的政府监管[D].长沙：中南大学,2005.43-44.
[38]田凯.西方非营利组织理论述评[J].中国行政管理,2003,(6)：71-74.
[39]田凯.非协调约束与组织运作[M].北京：商务印书馆,2004.
[40]王名.关于NGO问责的思考[EB/OL].2006-11-23 http://www.douban.com/group/ topic/1297442/.
[41]王名、李勇、廖鸿、黄浩明编著.日本非营利组织.北京大学出版社,2007年12月.
[42]王名、刘国翰.中国社团改革：从政府选择到社会选择[M].北京：社会科学文献出版社,2002.
[43]王名.非营利组织管理概论(修订版)[M].北京：中国人民大学出版社,2010.
[44]王名等著.英国非营利组织.社会科学文献出版社,2009年6月.
[45]王妮丽.非营利性法人治理对公司治理的借鉴与创新[J].行政与法,2006,(12)：145-148.
[46]王绍光.中国财政转移支付的政治逻辑[J].战略与管理,2002,(3)
[47]王仕图.地方政府与非营利组织的资源网络之研究——以嘉义市为例[R].台湾公共服务改革与民营化的现代课题,东海大学,2004.5-11.
[48]王文红.非营利组织筹资战略研究[D].湖南：湖南大学,2006.
[49]王雪辉.非营利组织筹资研究[D].国防科学技术大学硕士论文,2004.
[50]汪永贵.我国非营利组织资金来源探讨[J].云南科技管理,2007,(6)：33-36.
[51]韦华芳.我国公益性非营利组织筹资研究——以中国红十字会为例[D].北京林业大学硕士论文,2011.
[52]尉俊东,赵文红,万迪昉.非营利组织治理研究综述[J].经济学动态,2005,(11)：89-93.
[53]文森特·奥斯特罗姆.治理公共事务[M].上海：上海三联书店竖版,2000.
[54]文正邦.构建社会主义和谐社会的新视野——促进我国非政府组织的有序化发展[J].2006,(2).
[55]肖强.非营利性组织筹资策略研究.山东省青年管理干部学院学报,2008,3月.
[56]谢蕾.西方非营利组织理论研究的新进展[J].国家行政学院学报,2002,(1)：89-92.
[57]熊妮.中国非营利组织管理制度研究[D].成都：电子科技大学,2006.66.
[58]徐珊.非营利的激情,载于彼得.德鲁克.非营利组织的经营之道[M].台湾：远流出版事业股份有限公司,1994.
[59]徐晞、叶民强.我国非营利组织负责人的激励与约束机制研究——以商业协会为例[J].经济问题探索,2007,(1)：178-182.
[60]徐永光.公募基金会改革转型：困境与创新[M].慈善蓝皮书—中国慈善发展报告(2012).北京：社会科学文献出版社.2012.125-136.
[61]薛寒冰.推进社会管理创新构建社会主义和谐社会[J].科教文汇,2007,(9)：152.
[62]颜克高、陈晓春.非营利组织管理者的报酬与激励.商业研究,2006,(9)：6-9.
[63]杨立新、侯琦.试论转型期我国社会管理创新的若干问题[J].党政干部学刊,2010,(12)：53-55.
[64]曾强.非营利组织筹资问题研究[D].厦门：厦门大学,2008.32-38.
[65]曾维和.非营利组织治理中的综合监督机制探讨[J].兰州学刊,2004,(3)：198-200.
[66]张雁翎、陈慧明.非营利组织财务信息披露的筹资效应分析[J].财经研究,2007,(11)：104-113.
[67]仲伟周、曹永利.我国非营利组织发展存在的问题及其治理[J].西安交通法学学报(社会科学版),2004,(6)：20-24.
[68]周批改、周亚平.国外非营利组织资金来源及启示[J].东南学术,2004,(1)：41-45.
[69]Ackerman,S.,R.,1986,The Economy of Nonprofit Institutions, Cambridge University Press.
[70]Andreasen,A.,R.,1996,Profit for nonp rofits,Harvard Business Review, Vol.76,No.6,PP.:47-55.
[71]Austin, J. E.,2000, "Strategic Collaboration between Nonprofit and Businesses", Nonprofit and Voluntary Sector Quarterly, Vol.29, No.1, PP69-97.
[72]Baker, G.,2003, "Distortion and Risk in Optimal Incentive Contracts", The Journal of Human Resources, Vol.37, No.4, PP728-751.
[73]Brinckerhoff,P.,C.,2000,Social Entrepreneurship:The Art of Mission-Based Venture Development.
[74]Burton, W.,1974, "Toward a Theory of the Voluntary Nonprofit Sector in Three-Sector Economy", E. Phelps, eds. Altruism Morality and Economic Theory, New York:Russel Sage, PP54-55.
[75]Dill, W. R.,1981, "The External Control of Organizations:A Resource Dependence Perspective", The American Journal of Sociology, Vol.87, No.3, PP757-759.
[76]Estelle, S.,J.,1987,TheNon rofit Sector in Comparative Perspective, The Non rofit Sector:A Research Handbook.
[77]Foster, M. K. and Meinhard, A. G.,2002, "A Regreession Model Explaining Predisposition to Collaborate", Nonprofit and Voluntary Sector Quarterly, Vol.31, No.4, PP549-564.
[78]Froelich, K.,1999, "A Diversification of Revenue Strategies:Evolving Resource Dependence in Nonprofit Organizations", Nonprofit and Voluntary Sector Quarterly, Vol.28, No.3, PP246-268.
[79]Gidron, B., Kramer, R.,and, Salamon,1992,L. M. Government and The Third Sector, Jossey-Bass Publishers.
[80]Guo, C. and Acar, M.,2005, "Understanding Collaboration Among Nonprofit Organizaitons:Combing Resource Dependency, Institutional, and Network Perspectives", Nonprofit and Voluntary Sector Quarterly, Vol.34, No.3, PP340-361.
[81]Hansmann, H.,1980, "The Role of Nonprofit Enterprise", Yale Law Journal, Vol. 89,PP.835-901.
[82]Henry, H.,1980,"The Role of nonprofit Enterprise",Yale Law Journal, VOL.89,PP.835-901.
[83]Herimovics, R. D., Herman, R. D. and Coughlin, C. L.,1993, "Executive Leadership and Resource Dependence in Nonprofit Organizations:A Frame Analysis", Public Administration Review, Vol.53, No.5, PP419-427.
[84]Jame, E.,1990,Economic theories of the nonprofit sector:A comparative perspective, The third sector:comparative studies of nonprofit organization.
[85]Kenz, M.S.D.,2001, "Firm-Wide Incentives and Mutual Monitoring at Continental Airlines", Journal of labor Economics, Vol.19, No.4, PP743-772.
[86]Kotler,P.,and,Andersen,A.,1995,Strategic Marketing for Nonprofit Organization. California University Press.
[87]Kramer, R. M.,1981, Voluntary Agencies in the Welfare State, Los Angeles, CA: University of California Press.
[88]Kramer, Lorentzen, and, Melief, et al.,1993, Privatization in Four European Countries: Comparative Studies in Government-Third Sector Relationships.
[89]Middleton, M.,1987, "Nonprofit Boards of Directors:Beyond the Governance Function". In W. W. Powell, ed. The Nonprofit Sector:A Research Handbook, New Haven:Yale University Press.
[90]Olson,D.,E.,2000,"Agency theory in the nor-for-profit sector:its role at independent colleges",Nonprofit and Voluntary Sector Quarterly,Vol.29,No.2,PP.280-296.
[91]Ott,J.,S.,2001,The nature of the nonprofit sector, Westview Press.
[92]Palmer, P.,1997, "Auditing, Accounting and Supervision in the European Charitable Sector", Corporate Governance:An International Review, Vol.5, No.1, PP29-36.
[93]Perrow, C.,1986, Complex Organizations:A Critical Essay, Mcgraw-Hill.
[94]Pfeffer, J. and Leong, A.,1977, "Resource Allocation in United Funds:Examination of Power and Dependence", Social Forces, Vol.5, No.3, PP775-790.
[95]Pfeffer, J.,1973, "Size, Composition, and Function of Hospital Boards of Directors:A Study of Organization-Environment Linkage", Administrative Science Quarterly, No.18,No.3,PP349-364.
[96]Pfeffer, J. and Salanick, G. R.,1978, The External Control of Organizations:A Resource Dependence Perspective, Harper & Row Publishers.
[97]Rainey, H.G.,1983, "Public Agencies and Private Firms:Incentive Structures, Goals, and Individual Roles", Administration & Society, Vol.15, No.2, PP207-242.
[98]Powel,W.,W.,1987,The Nonprofit Sector:A Research Handbook, Yale University Press.
[99]Randall, R. and Carter, W.,1989, "The Impact of Federally Imposed Stress upon Local-Government and Nonprofit Organizations", Administration and Society, Vol.21, No.1,PP3-19.
[100]Rosenbloom, J. S. and Hallman G.V.,1991, Employee Benefit Planning, Englewood Cliffs, NJ:Prentice Hall, Inc.
[101]Ruhm,C.,J.,and,Borkoski,C.,2003, " Comlllpensation in the nonprofit sector",The Journal of Human Resources,Vol.38,No.4,PP.992-1022.
[102]Salamon, L., M.,1981, "Rethinking PublicManagement:Third-Party Government and the Changing Forms of Government Action", Public Policy, Vol.29, No.3, PP.255-275.
[103]Salamon,L., M.,1994, " The Rise of the Nonprofit Sector", Foreign Affairs,1994, Vol.73, No.4, PP.16-39.
[104]Salamon, L., M.,and, Anheier, H., K.,1997,Defining the Nonprofit Sector:A Cross-National Analysis.
[105]Saidel, J. R.,1991, "Resource Interdependence:The Relationship between State Agencies and Nonprofit Organization", Public Administration Review, Vol.51, No.6, PP543-553.
[106]Saidel, J.,1998, "Expanding the Governance Construct Functions and Contributions of Nonprofit Advisory Croups", Nonprofit and Voluntary Sector Quarterly, Vol.27, No.4, PP421-435.
[107]Scott, W. R.,1998, Organizations:Rational, Natural, and Open System, Prentice Hall Inc.
[108]Shim,J.,K.,and,Siegel,J.,G.,1998,Financial Management for Nonprofits:the Complete Guide to Maximizing Resources and managing Assets, Mcgrow-Hill.
[109]Steinberg R.,1990, "Profits and Incentives Compensation in Nonprofit Firms", Nonprofit Management and Leadership, Vol.1, No.2, PP137-152.
[110]Walter, W.,W.,and, JR.S SAMU,2003, "Dimension of business and nonprofit collaborative relative relationships",Journal ofNonprofit & Public Sector Marketing, Vol.11,PP.3-22.
[111]Weisbrod, Burton,1974, Toward a Theory of the Voluntary Nonprofit Sector in Three-Sector Economy, Altruism Morality and Economic Theory.
[112]Weisbrod,B.,A.,1989,The Nonprofit Economy, Harvard University Press.
[113]Weisbrod,B.,A.,1998,To Profit or Not to Profit?The Commercial Transformation of the Nonprofit Sector, Cambridge University Press.
[114]Wright,V.,1994," Reshaping the state:Implications for public administration", Western European Politics,Vol.17,PP.102-134.
[115]Wuthnow,R.,1991,Between States and Markets:the Voluntary Sector in Comparative Perspective, Princeton University Press.
②本节主要参考徐晞《我国非营利组织治理问题研究》里对非营利组织治理问题的研究。
①本节主要参考陈晓春《非营利组织经营管理》里对管理创新的研究。
①周批改、周亚平.国外非营利组织资金来源及启示[J].东南学术,2004,(1)：41-45.
①王文红.非营利组织筹资战略研究[D].湖南：湖南大学,2006.
①本文主要参考中国人民大学非营利组织研究所等《中国基金会发展独立研究报告(2011)》里统计的数据。
①本章主要参考杨长汉《中国企业年金投资运营研究》里对企业年金投资策略的研究。
①谭可.论第三部门资金运作的政府监管[D].长沙：中南大学,2005.43-44.
①刘帅.我国非营利组织绩效评价指标体系设计与评价[D].太原：太原理工大学,20012.32-38.
[1]阿尔文.H.赖斯著.潘若琳,赵家珍译.非营利创新管理.北京大学出版社,2007年1月.
[2]彼得.C.布林克霍夫著.陆琲琲,陈洁莹等译.非营利标杆管理.北京大学出版社,2007年1月.
[3]蔡宁、田雪莹.国外非营利组织理论的研究进展[J].重庆大学学报,2007,(2)：38-42.
[4]常庆欣.治理、组织能力和非营利组织[J].中国行政管理,2006,(11)：95-97.
[5]陈福今.大力推进社会管理创新努力构建和谐社会[J].国家行政学院学报,2005,(6)：13-15.
[6]陈晓春、王小燕.非营利组织人力资源的激励方式[J].南城市学院学报,2005,(2)：74-76.
[7]陈晓春、张喜辉、赵珊.非政府组织可持续发展的制度构建探析[J].湖湘论坛,2010,(3).
[8]陈晓春等.非营利组织经营管理[M].北京：清华大学出版社,2012.
[9]陈志勇.社会管理创新：非正式制度视角思考[J].理论探索,2007,(2)：128-130.
[10]褚宏丽.提升非政府组织公信力的难点与对策[J].中国商界,2009,(11)：242.
[11]邓国超.非营利组织评估[M].北京：社会科学文献出版社,2001.
[12]邓国胜.构建我国非营利组织的问责机制[J].中国行政管理,2003,(3)：28-29.
[13]邓苏.中国非营利组织治理制研究[D].南昌：江西财经大学,2009.30.
[14]冯艳.非营利组织财务风险管理研究[D].成都：西南财经大学,2007.45-47.
[15]耿伟.非营利组织财务报告及信息披露问题研究[D].大连：东北财经大学2011.138-140.
[16]顾晓今.中国青基会财务工作报告[N].中国青基会通讯,2001-04-05.
[17]贾西津.国外非营利组织管理体制及其对中国的启示[J].社会科学,2004,(4)
[18]詹姆斯·罗西瑙.没有政府的治理[M].南昌：江西人民出版社,2001.
[19]康晓光、冯利、程刚.中国基金会发展独立研究报告[M].北京：社会科学文献出版社.2011.38-93.
[20]李炳秀、陈晓春.内部人控制与非营利组织治理结构探讨[J].云梦学刊,2005,(3)：53-56.
[21]李虹、李彦萍.运用风险投资化解非营利组织资金困境的可行性研究[J].财会月刊(理论),2008,(8)：41-42.
[22]里贾德·赫茨琳杰.非营利组织管理[M].北京：中国人民大学出版社,2000.
[23]李维安.非营利组织管理学[M].北京：高等教育出版社,2005.
[24]李珍刚.当代中国政府与非政府组织互动关系研究[M].北京：中国社会科学出版社,2004.
[25]李珍刚、王三秀.论非营利组织的筹资策略[J].社会科学,2002,(6)：67-71.
[26]莱斯特·萨拉蒙等.全球公民社会：非营利部门国际指数[M].北京：北京大学出版社,2007.
[27]刘帅.我国非营利组织绩效评价指标体系设计与评价[D].太原：太原理工大学,20012.32-38.
[28]刘添铖.浅谈非营利组织在我国的发展[J].山西社会主义学院学报,2011,(2)：67-70.
[29]陆道生、王慧敏、毕吕贵.非营利组织企业化运作的理论与实践[M].上海：上海人民出版社,2004.26-42.
[30]罗伯特·罗茨.新的治理[J].政治学研究,1996,(54).
[31]罗伯特·E.麦克唐纳.非营利组织创新研究：组织使命的作用[J].国外理论动态,2008,(5)：81-87.
[32]马凯.努力加强和创新社会管理：党员干部学习参考[M].北京：人民日报出版社,20]1.
[33]马迎贤.非营利组织理事会：资源依赖视角的解释[J].学会,2005,(8).
[34]毛刚等.非营利组织团队激励机制[J].西安交通大学学报,2004,(1)：56-60.
[35]熊妮.中国非营利组织管理制度研究[D].成都：电子科技大学,2006.66.
[36]孙越.中国非营利组织职员激励机制研究[D].西安：西安交通大学,2008.36.
[37]谭可.论第三部门资金运作的政府监管[D].长沙：中南大学,2005.43-44.
[38]田凯.西方非营利组织理论述评[J].中国行政管理,2003,(6)：71-74.
[39]田凯.非协调约束与组织运作[M].北京：商务印书馆,2004.
[40]王名.关于NGO问责的思考[EB/OL].2006-11-23 http://www.douban.com/group/ topic/1297442/.
[41]王名、李勇、廖鸿、黄浩明编著.日本非营利组织.北京大学出版社,2007年12月.
[42]王名、刘国翰.中国社团改革：从政府选择到社会选择[M].北京：社会科学文献出版社,2002.
[43]王名.非营利组织管理概论(修订版)[M].北京：中国人民大学出版社,2010.
[44]王名等著.英国非营利组织.社会科学文献出版社,2009年6月.
[45]王妮丽.非营利性法人治理对公司治理的借鉴与创新[J].行政与法,2006,(12)：145-148.
[46]王绍光.中国财政转移支付的政治逻辑[J].战略与管理,2002,(3)
[47]王仕图.地方政府与非营利组织的资源网络之研究——以嘉义市为例[R].台湾公共服务改革与民营化的现代课题,东海大学,2004.5-11.
[48]王文红.非营利组织筹资战略研究[D].湖南：湖南大学,2006.
[49]王雪辉.非营利组织筹资研究[D].国防科学技术大学硕士论文,2004.
[50]汪永贵.我国非营利组织资金来源探讨[J].云南科技管理,2007,(6)：33-36.
[51]韦华芳.我国公益性非营利组织筹资研究——以中国红十字会为例[D].北京林业大学硕士论文,2011.
[52]尉俊东,赵文红,万迪昉.非营利组织治理研究综述[J].经济学动态,2005,(11)：89-93.
[53]文森特·奥斯特罗姆.治理公共事务[M].上海：上海三联书店竖版,2000.
[54]文正邦.构建社会主义和谐社会的新视野——促进我国非政府组织的有序化发展[J].2006,(2).
[55]肖强.非营利性组织筹资策略研究.山东省青年管理干部学院学报,2008,3月.
[56]谢蕾.西方非营利组织理论研究的新进展[J].国家行政学院学报,2002,(1)：89-92.
[57]熊妮.中国非营利组织管理制度研究[D].成都：电子科技大学,2006.66.
[58]徐珊.非营利的激情,载于彼得.德鲁克.非营利组织的经营之道[M].台湾：远流出版事业股份有限公司,1994.
[59]徐晞、叶民强.我国非营利组织负责人的激励与约束机制研究——以商业协会为例[J].经济问题探索,2007,(1)：178-182.
[60]徐永光.公募基金会改革转型：困境与创新[M].慈善蓝皮书—中国慈善发展报告(2012).北京：社会科学文献出版社.2012.125-136.
[61]薛寒冰.推进社会管理创新构建社会主义和谐社会[J].科教文汇,2007,(9)：152.
[62]颜克高、陈晓春.非营利组织管理者的报酬与激励.商业研究,2006,(9)：6-9.
[63]杨立新、侯琦.试论转型期我国社会管理创新的若干问题[J].党政干部学刊,2010,(12)：53-55.
[64]曾强.非营利组织筹资问题研究[D].厦门：厦门大学,2008.32-38.
[65]曾维和.非营利组织治理中的综合监督机制探讨[J].兰州学刊,2004,(3)：198-200.
[66]张雁翎、陈慧明.非营利组织财务信息披露的筹资效应分析[J].财经研究,2007,(11)：104-113.
[67]仲伟周、曹永利.我国非营利组织发展存在的问题及其治理[J].西安交通法学学报(社会科学版),2004,(6)：20-24.
[68]周批改、周亚平.国外非营利组织资金来源及启示[J].东南学术,2004,(1)：41-45.
[69]Ackerman,S.,R.,1986,The Economy of Nonprofit Institutions, Cambridge University Press.
[70]Andreasen,A.,R.,1996,Profit for nonp rofits,Harvard Business Review, Vol.76,No.6,PP.:47-55.
[71]Austin, J. E.,2000, "Strategic Collaboration between Nonprofit and Businesses", Nonprofit and Voluntary Sector Quarterly, Vol.29, No.1, PP69-97.
[72]Baker, G.,2003, "Distortion and Risk in Optimal Incentive Contracts", The Journal of Human Resources, Vol.37, No.4, PP728-751.
[73]Brinckerhoff,P.,C.,2000,Social Entrepreneurship:The Art of Mission-Based Venture Development.
[74]Burton, W.,1974, "Toward a Theory of the Voluntary Nonprofit Sector in Three-Sector Economy", E. Phelps, eds. Altruism Morality and Economic Theory, New York:Russel Sage, PP54-55.
[75]Dill, W. R.,1981, "The External Control of Organizations:A Resource Dependence Perspective", The American Journal of Sociology, Vol.87, No.3, PP757-759.
[76]Estelle, S.,J.,1987,TheNon rofit Sector in Comparative Perspective, The Non rofit Sector:A Research Handbook.
[77]Foster, M. K. and Meinhard, A. G.,2002, "A Regreession Model Explaining Predisposition to Collaborate", Nonprofit and Voluntary Sector Quarterly, Vol.31, No.4, PP549-564.
[78]Froelich, K.,1999, "A Diversification of Revenue Strategies:Evolving Resource Dependence in Nonprofit Organizations", Nonprofit and Voluntary Sector Quarterly, Vol.28, No.3, PP246-268.
[79]Gidron, B., Kramer, R.,and, Salamon,1992,L. M. Government and The Third Sector, Jossey-Bass Publishers.
[80]Guo, C. and Acar, M.,2005, "Understanding Collaboration Among Nonprofit Organizaitons:Combing Resource Dependency, Institutional, and Network Perspectives", Nonprofit and Voluntary Sector Quarterly, Vol.34, No.3, PP340-361.
[81]Hansmann, H.,1980, "The Role of Nonprofit Enterprise", Yale Law Journal, Vol. 89,PP.835-901.
[82]Henry, H.,1980,"The Role of nonprofit Enterprise",Yale Law Journal, VOL.89,PP.835-901.
[83]Herimovics, R. D., Herman, R. D. and Coughlin, C. L.,1993, "Executive Leadership and Resource Dependence in Nonprofit Organizations:A Frame Analysis", Public Administration Review, Vol.53, No.5, PP419-427.
[84]Jame, E.,1990,Economic theories of the nonprofit sector:A comparative perspective, The third sector:comparative studies of nonprofit organization.
[85]Kenz, M.S.D.,2001, "Firm-Wide Incentives and Mutual Monitoring at Continental Airlines", Journal of labor Economics, Vol.19, No.4, PP743-772.
[86]Kotler,P.,and,Andersen,A.,1995,Strategic Marketing for Nonprofit Organization. California University Press.
[87]Kramer, R. M.,1981, Voluntary Agencies in the Welfare State, Los Angeles, CA: University of California Press.
[88]Kramer, Lorentzen, and, Melief, et al.,1993, Privatization in Four European Countries: Comparative Studies in Government-Third Sector Relationships.
[89]Middleton, M.,1987, "Nonprofit Boards of Directors:Beyond the Governance Function". In W. W. Powell, ed. The Nonprofit Sector:A Research Handbook, New Haven:Yale University Press.
[90]Olson,D.,E.,2000,"Agency theory in the nor-for-profit sector:its role at independent colleges",Nonprofit and Voluntary Sector Quarterly,Vol.29,No.2,PP.280-296.
[91]Ott,J.,S.,2001,The nature of the nonprofit sector, Westview Press.
[92]Palmer, P.,1997, "Auditing, Accounting and Supervision in the European Charitable Sector", Corporate Governance:An International Review, Vol.5, No.1, PP29-36.
[93]Perrow, C.,1986, Complex Organizations:A Critical Essay, Mcgraw-Hill.
[94]Pfeffer, J. and Leong, A.,1977, "Resource Allocation in United Funds:Examination of Power and Dependence", Social Forces, Vol.5, No.3, PP775-790.
[95]Pfeffer, J.,1973, "Size, Composition, and Function of Hospital Boards of Directors:A Study of Organization-Environment Linkage", Administrative Science Quarterly, No.18,No.3,PP349-364.
[96]Pfeffer, J. and Salanick, G. R.,1978, The External Control of Organizations:A Resource Dependence Perspective, Harper & Row Publishers.
[97]Rainey, H.G.,1983, "Public Agencies and Private Firms:Incentive Structures, Goals, and Individual Roles", Administration & Society, Vol.15, No.2, PP207-242.
[98]Powel,W.,W.,1987,The Nonprofit Sector:A Research Handbook, Yale University Press.
[99]Randall, R. and Carter, W.,1989, "The Impact of Federally Imposed Stress upon Local-Government and Nonprofit Organizations", Administration and Society, Vol.21, No.1,PP3-19.
[100]Rosenbloom, J. S. and Hallman G.V.,1991, Employee Benefit Planning, Englewood Cliffs, NJ:Prentice Hall, Inc.
[101]Ruhm,C.,J.,and,Borkoski,C.,2003, " Comlllpensation in the nonprofit sector",The Journal of Human Resources,Vol.38,No.4,PP.992-1022.
[102]Salamon, L., M.,1981, "Rethinking PublicManagement:Third-Party Government and the Changing Forms of Government Action", Public Policy, Vol.29, No.3, PP.255-275.
[103]Salamon,L., M.,1994, " The Rise of the Nonprofit Sector", Foreign Affairs,1994, Vol.73, No.4, PP.16-39.
[104]Salamon, L., M.,and, Anheier, H., K.,1997,Defining the Nonprofit Sector:A Cross-National Analysis.
[105]Saidel, J. R.,1991, "Resource Interdependence:The Relationship between State Agencies and Nonprofit Organization", Public Administration Review, Vol.51, No.6, PP543-553.
[106]Saidel, J.,1998, "Expanding the Governance Construct Functions and Contributions of Nonprofit Advisory Croups", Nonprofit and Voluntary Sector Quarterly, Vol.27, No.4, PP421-435.
[107]Scott, W. R.,1998, Organizations:Rational, Natural, and Open System, Prentice Hall Inc.
[108]Shim,J.,K.,and,Siegel,J.,G.,1998,Financial Management for Nonprofits:the Complete Guide to Maximizing Resources and managing Assets, Mcgrow-Hill.
[109]Steinberg R.,1990, "Profits and Incentives Compensation in Nonprofit Firms", Nonprofit Management and Leadership, Vol.1, No.2, PP137-152.
[110]Walter, W.,W.,and, JR.S SAMU,2003, "Dimension of business and nonprofit collaborative relative relationships",Journal ofNonprofit & Public Sector Marketing, Vol.11,PP.3-22.
[111]Weisbrod, Burton,1974, Toward a Theory of the Voluntary Nonprofit Sector in Three-Sector Economy, Altruism Morality and Economic Theory.
[112]Weisbrod,B.,A.,1989,The Nonprofit Economy, Harvard University Press.
[113]Weisbrod,B.,A.,1998,To Profit or Not to Profit?The Commercial Transformation of the Nonprofit Sector, Cambridge University Press.
[114]Wright,V.,1994," Reshaping the state:Implications for public administration", Western European Politics,Vol.17,PP.102-134.
[115]Wuthnow,R.,1991,Between States and Markets:the Voluntary Sector in Comparative Perspective, Princeton University Press.
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |