非营利组织与我国住房多元供给体系的建设

造成我国当前住房形势严峻的主要症结之一是民间合作性质的非营利组织参与住房体系的运行没有得到足够重视,没有构建多元住房供给体系的认识和思路.而在发达市场经济国家,住房协会等非营利组织早已成为国民住房问题的重要参与主体,与政府、私营企业共同构筑起多元化、多层次、多渠道的住房供应体系.对于我国而言,积极调动民间力量、引导和扶持社会组织参与住房改革事业,将是破解住房困境、解决居住民生问题的有效途径.     

Relationships and resources: the isomorphism of nonprofit organizations’ (NPO) self-regulation

Self-regulation emerges as an option in response to government control of the institutional environment of nonprofit organizations (NPOs). While most research focuses on conceptualizing and arguing for self-regulation, this study examines self-regulation through the lens of the institutional perspective by focusing on a specific institutional domain of NPOs in Lebanon. Results indicate that a certain degree of normative isomorphism, through professionalization, has a positive impact on NPOs’ participation in self-regulation while mimetic practices do not yield the same results; coercive isomorphism is not a significant predictor. The results allude to certain implications both for management practices and for scholarly research.     

Communicating With Nonprofit Publics In China: Applying the RISP Model to Prosocial Intentions

This study applied the Risk Information Seeking and Processing (RISP) model to social risk information seeking and processing on social media and prosocial behavioral intentions. Survey data were collected among Chinese college students. Structural Equation Modeling revealed that the model can be successfully applied to social risk information seeking and processing on social media. Students who exhibit high tendencies for systematic information processing and for the interdependent self-construal are more likely to engage in prosocial activities. NPOs are suggested to target young adults with high inter-dependent self-construals, and to craft compelling messages on social media.     

Volunteer Brand Equity? Exploring the Adoption of Employee Brand Equity (EBE) Dimensions to Understand Volunteers’ Contributions to Build Nonprofit Organizations’ Brands

ABSTRACT

Given the importance of volunteers as key assets of formal volunteering organizations, this paper explores the adoption and adequacy of Employee Brand Equity (EBE) models to understand volunteers’ contributions to Nonprofit Organization (NPO) brand equity. Methodologically this research embraces a mixed-methods approach by combining data from exploratory interviews with experts from the NPO context and from a survey to 227 Portuguese volunteers from 28 formal volunteering organizations. This paper adds to the literature by applying for the first time EBE dimensions to the context of formal volunteering institutions. Hence, it provides a first step to the development of a Volunteer Brand Equity Model, by characterizing each dimension and validating its importance in the context of NPOs. From a practitioners’ viewpoint, this paper calls attention to the importance of embracing internal marketing strategies to attract and retain volunteers in a sustainable way and provides a practical tool for Volunteer Brand Equity analysis in NPOs.     

非营利组织信息披露与审计——基于汶川地震中16家全国性基金会的案例研究

政府转型可以推动我国公立医院、学校等非营利组织快速发展以及非营利行业由市场化向公益化回归.随着非营利组织的发展,其治理机制建设将备受社会关注,信息披露与审计成为治理机制建设的关键环节.目前我国非营利组织信息披露与审计状况亟待加强.在非营利行业,相比公立医院、学校而言,基金会的信息披露与审计机制建设走在前列,对其进行案例研究有助于提升整个非营利行业的治理水平.以汶川地震中可开展捐赠活动的16家全国性基金会为案例研究其信息披露与审计机制,有利于加强我国非营利组织治理中的信息披露与审计机制建设.     

我国非营利组织纳税筹划动因与方法探赜

非营利组织有充分利用自身经济资源以获取效用最大化的合理内在要求,其纳税筹划意义重大。与企业纳税筹划不同,非营利组织所拥有或控制的经济资源是有限、稀缺的,寻求符合其自身特点的“最大化”目标以及纳税以致可控经济资源减少是非营利组织纳税筹划的内在动因。非营利组织的纳税筹划方法包括利用税收制度环境筹划和会计制度环境筹划两个角度,具体有利用纳税主体具体规定筹划、利用征税客体筹划、运用纳税环节、纳税期限、税收优惠纳税筹划,以及利用会计制度或会计政策筹划等。     

基于优化社会生态的公益文化建设

在改革不断深化、社会加快转型、利益关系深刻调整的新形势下,优化社会生态环境更为紧迫。大力加强公益文化建设,形成有利于非营利组织成长发育的社会生态环境,是非营利组织制度设计的必然要求。     

非营利组织可持续发展的财务约束及其消除

非营利组织的可持续发展是实现全面小康社会的内在要求,但非营利组织生产率增长缓慢,高人力成本导致支出的快速膨胀,这就使非营利组织面临极为不利的财务约束.与政府和企业的合作,以及对市场机制的积极运用,有助于消除非营利组织可持续发展的财务约束.