非营利组织中管理会计的应用

非营利组织即不以营得上为目的的各种组织机构的简称，按其收益性可以分为以医疗机构、高等院校等为典型代表的收益性非营利组织，以及以各种福利机构为代表的非收益性非营利组织，面对目前非营利组织中管理理念与手段的滞后，本文试结合医疗机构为例，阐述非营利组织树立创新管理理念，提高管理手段的必要性，并援引当代管理会计最新成就作业基础管理法，对以医疗机构为代表的各种非营利组织中管理会计的应用作一展望。     

人本管理在中国非营利组织中的应用

人本管理的兴起导致各类组织管理理念的变革和管理方式的创新。人本管理在各类企业组织和政府部门的应用中取得了显著成效。作为新兴的非营利组织，实行人本管理，对于促进其自身发展具有十分重要的意义。文章通过阐释人本管理的内涵和特征，分析了非营利组织人力资源的现状，提出了在非营利组织中实施人本管理的理论模式和具体措施。     

我国非营利组织财务管理理论框架的构建

非营利组织财务管理是一项综合性的经济管理工作,是非营利组织管理的重要组成部分。无论是从事非营利组织财务管理的理论研究,还是从事非营利组织财务管理的实践工作,都必须明确非营利组织财务管理的理论框架。根据财务管理理论结构的目标起点论观点,非营利组织财务管理理论框架应包括非营利组织财务管理的目标、原则、内容与方法等四个部分。     

广东佛山市行业协会人力资源开发与管理现状探析

在政府转型,国家建设服务型政府的前提下,非营利组织所从事的社会服务工作属于劳动密集型的产业形态,所以对非营利组织来说,人才就是一切.人力资源的管理就成为非营利组织最重要的课题之一.本文以探讨非营利组织人力资源开发与管理理论为依据,分析论证广东佛山市行业协会在人力资源开发与管理上存在的问题,提出了行业协会在人力资源管理上的改革办法.     

广东佛山市行业协会人力资源开发与管理现状探析

在政府转型,国家建设服务型政府的前提下,非营利组织所从事的社会服务工作属于劳动密集型的产业形态,所以对非营利组织来说,人才就是一切。人力资源的管理就成为非营利组织最重要的课题之一。本文以探讨非营利组织人力资源开发与管理理论为依据,分析论证广东佛山市行业协会在人力资源开发与管理上存在的问题,提出了行业协会在人力资源管理上的改革办法。     

中国非营利组织的供应链整合营销传播策略模式研究

把整合营销传播这一理论工具引入非营利组织的供应链管理中,尝试为中国非营利组织建立适合其运行的供应链整合营销传播战略模式。     

我国非营利组织财务管理存在的问题

本文综合诸多学科的研究方法,在对非营利组织财务管理相关理论进行初步阐述的基础上,以当前我国非营利组织财务管理中存在的问题为切入点,探析了问题存在的主要原因,并结合非营利组织自身的财务特点,引入企业财务管理研究方法,提出了加强我国非营利组织财务管理的对策。     

非营利组织企业所得税有关问题明确

财政部、国家税务总局近日分别下发《关于非营利组织企业所得税免税收入问题的通知》和《关于非营利组织免税资格认定管理有关问题的通知》，对非营利组织企业所得税免税收入范围和非营利组织免税资格认定管理有关问题进行了明确。通知指出，非营利组织的下列收入为免税收入：（一）接受其他单位或者个人捐赠的收入；     

公益型非营利组织绩效预算与绩效评价的理论探讨

公益型非营利组织的运营颇具独特性，它们不受“利润动机”的驱使，而是依靠“使命绩效”的凝聚力来引导运营。在此，我们将公益型非营利组织的运营目标归为“绩效最优”，并将其贯彻于整个组织运营管理的过程之中，通过两大支柱手段——绩效预算和绩效评价的结合运用，提出一个理论框架，以求改善公益型非营利组织的绩效。     

非营利组织绩效管理会计信息披露体系研究

非营利组织由于其存在理论的规制和管理特点的要求,必须透明信息提高社会公信力,才能保持可持续的发展。而现行的财务会计体系在信息透明方面存在很多局限,不能全面反映非营利组织运营和管理的绩效,要全面披露组织管理绩效的信息就需要整合非营利组织绩效财务会计和绩效管理会计的信息,构建完整全面的非营利组织绩效会计信息体系,解决非营利组织与利益相关者之间信息不对称问题,以便社会公众全面评价组织绩效,作出合理决策。     

Online donation behavior in nonprofit organizations: The role of congruent processing styles

With the advent of technology, donors are increasingly donating via online channels. This shift deems it necessary for nonprofit organizations to better understand the online donor behavior. As such, the purpose of this paper is twofold. First, we investigate if nonprofit organizations are perceived differently in terms of their cognitive and affective natures. Then, we examine how different consumer processing styles, i.e. cognitive and affective, interact with consumer perceptions of nonprofit cognitive/affective orientations in influencing their donation intentions. Our results indicate that consumers with a high need for cognition are more willing to donate to predominantly cognitive nonprofit organizations, while those with high need for emotion are more willing to donate to predominantly affective nonprofit organizations. Based on these results, we suggest that nonprofit organizations can garner more donations if they request funds from donors whose processing styles are congruent with the organization. Additional recommendations for future research are provided.     

非营利组织财务制度问题及构建对策研究

当前,我国非营利组织已暴露出许多财务问题,致使社会公益事业在某种程度上陷入了信任危机。在此现实背景下,本文依据新制度经济学,对我国非营利组织财务制度进行探讨,并提出相应的构建对策。非营利组织财务制度是用于规范组织财务活动、处理组织财务关系的一套行为规则。尽管我国非营利组织财务制度历经变迁,但依然难以有效指导和规范非营利组织财务活动。随着我国非营利组织数量和规模的持续增长,亟待从法律和财务规章层面构建相应的非营利组织财务制度。     

Understanding public awareness of nonprofit organizations: exploring the awareness–confidence relationship

• Public confidence has often been viewed as a critical indicator of legitimacy within the nonprofit sector. Indeed, confidence is believed to be among one of the sector's most important commodities. Surveys, however, have shown that the public does not always have much confidence in the performance of nonprofit organizations. Although this lack of confidence is certainly concerning, few studies have assessed whether the public actually has any awareness of what nonprofit organizations are, and no studies have examined the personal characteristics associated with more (or less) nonprofit awareness. Thus, by using individual‐level data from a survey of public attitudes toward nonprofits in San Diego County (n = 1002), the purpose of this study was to explore how individual characteristics relate to nonprofit awareness and to examine the extent to which awareness of the sector influences confidence in the performance of nonprofit organizations. The findings from the study indicate that nonprofit awareness varies by several individual‐level characteristics—with many of those likely to be the most dependent on nonprofit services being the least aware of the sector. The findings also indicate that awareness of the sector is the most significant predictor of confidence in the performance of nonprofits.

Copyright © 2014 John Wiley & Sons, Ltd.     

国外非营利组织监督机制研究综述

非营利组织蓬勃兴起,在社会、政治和经济中发挥着重要作用,但是一系列财务丑闻却严重损害了非营利组织的公信力,因此应着力探索和构建非营利组织监督机制,以引导其健康快速发展。我国非营利组织发展起步较晚,关于非营利组织监督机制的理论研究尚不健全,实证研究尤其匮乏。通过对非营利组织的内部监督、信息披露以及外部监督这三个方面的国外文献进行综述发现,监督机制对改善非营利组织治理结构、提高组织绩效、维护行业公信力具有一定效果,这对我国非营利组织监督机制的建构具有一定借鉴意义。     

非营利精神塑造探析

非营利精神,影响着非营利组织的价值取向和行为方式,它的产生基于一定的文化基础。我国非营利组织中非营利精神的重塑影响着这些组织今后的发展,而精神的重塑又应当考虑宗旨、动机、愿景、影响、品牌等综合因素。     

Crowded but not crowded out: Comparing the solicitation strategies and outcomes of nonprofits' and individual's GoFundMe campaigns

There is a great deal of need in this world, and some are taking their plights directly to the public for help rather than approaching nonprofit organizations. This content analysis of GoFundMe solicitations compared a range of requests (n = 303) to document how similar the solicitation strategies of crowdfunding campaigns run by individuals are to those from nonprofit organizations. Results from this investigation helped address the uncertainties of the disintermediation of the nonprofit sector. Though disintermediation is real and actively taking place, results indicate that nonprofit organizations are in a healthy position to survive the disruption of crowdfunding while adapting, adopting and improving crowdfunding behaviors.     

Nonprofit organizations,institutional economics,and systems thinking

The present paper applies the logic of John Kenneth Gailbraith's institutional economics analysis of corporate power to inquiring into the societal role of the nonprofit sector. Building on Galbraith's insight that corporations cause subtle but pervasive societal imbalances, the paper locates the role of nonprofit organizations in compensating for these imbalances, thus showing corporations and nonprofit organizations to be mutually complementary rather than antagonistic actors. This argument is supported by Niklas Luhmann's vision of the precarious relationship between the complexity and sustainability of social systems as well as by Kenneth Boulding's analysis of the farmer and labor movement. Luhmann's and Boulding's perspectives show profit-seeking corporations to be social systems developing high technological complexity at the cost of sacrificing their societal sustainability, while the improvement of the latter constitutes the rationale of many nonprofit organizations. The same systems-theoretic logic suggests, however, that nonprofit organizations may tend to underestimate the technological complexity of implementing their mission-related activities, thereby undermining their own effectiveness.     

民间非营利组织财务管理问题浅议

本文针对当前民间非营利组织财务管理存在的问题,提出完善法律法规、加强监督力度、提高财务信息披露等对策,进而在一定程度上增加民间非营利组织运作的公开性和透明度,促进组织的良性发展。     

Market orientation and marketing in nonprofit organizations. Indications for fundraising from Victoria

The effectiveness of a market orientation has been established in other parts of the world. Using a modified replication study of 401 nonprofit organizations from Victoria, this research took some initial steps to assess fundraising and marketing activities. Studies in Australia have usually focused on only one part of the Third Sector. This study takes a different view and uses a criteria sampling method to survey all 11 sections named by the Australian Bureau of Statistics. The self‐reported data of fundraising activities showed that there were several choices available to all nonprofit organizations that can lead to an improvement in organizational performance. Results suggest that should nonprofit organizations have knowledge generating systems that evaluate their performance, this will improve outcomes for them. Even though organizational size is strongly linked to fundraising performance, there are key drivers that can aid even small organizations in their efforts. Copyright © 2010 John Wiley & Sons, Ltd.