敦煌会计文书中的非营利组织财务管理思想探析

敦煌寺院是典型的非营利组织,其财务管理具有民主性、自觉性、公正性等特点,这些特点的形成既受非营利组织的影响,也受寺院宗教环境的影响。敦煌宗教寺院财务管理公正与诚信的品质对现代非营利组织财务管理与内部监督制度的完善有积极的推动作用。     

非营利组织构建企业化管理模式的分析

社会发展的多元化趋势使非营利组织的发展成为必然,在发展过程中非营利组织暴露出了效率不高等一些问题。所以在非营利组织中要尝试建立企业化管理模式,采取构筑企业化管理模式的举措,这样才能促进我国非营利组织的发展。     

Components for a Good Membership Campaign

No abstract available for this article.     

STRATEGIC PLANNING AND PERFORMANCE: AN EXPLORATORY STUDY OF HOUSING ASSOCIATIONS IN NORTHERN IRELAND

Based on qualitative data this paper explores the resons for the non-profit housing sectors enthusiastic embrace of strategic planning practices. Evidence is presented on the use of specified techiniques by housing associations in Northeren Ireland and their impact on the performance of the assocaitions. Without dismissing rational goel seeking explanations for adoption, the study concludes the strategic planning is also a legimation seeking practice. Evidence suggest that the contested nature of performance in the non-profit sector makes it hard for chief executives to sustain a rational goal based argument for adopting strategic planing.     

Modelling NPO–Government Relations: Australian case studies

Abstract

Non-profit organizations (NPOs) are major providers of services in many fields of endeavour, and often receive financial support from government. This article investigates different forms of government/non-profit funding relationships, with the viewpoint being mainly, though not exclusively, from the perspective of the non-profit agencies. While there are a number of existing typologies of government/NPO relations, these are dated and in need of further empirical analysis and testing. The article advances an empirically derived extension to current models of government/NPO relations. A future research agenda is outlined based on the constructs that underpin typologies, rather than discrete categorization of relationships.     

大都市非盈利公园的生态规划理念

大都市区往往受到高密集居住方式,高速度经济交流的影响而处于生态环境恶化的趋势,以人为本的人居环境要求更多的公共绿地空间,由此产生的非盈利公园越来越多,它的开放程度较高,与社会的融合需要建立统一的生态规划方式,而我国目前对这类公园的重视程度远远不够。本文通过对北京朝阳公园的生态规划,希望以生态理念将公园与社区更多的兼容与共生。     

灾后重建公益性投资项目绩效评估指标体系研究——基于德尔菲法

为了探索灾后重建公益性项目绩效评价方法,在公共部门绩效评估的4E主流思想上,提出了灾后重建公益性项目绩效评估的九大维度。运用Delphi法和SPSS软件对这些维度的使用情况进行了全面系统的描述,通过数据整理进行描述性、相关性分析,得出了灾后重建公益性投资项目绩效评估维度选择的可能范围。最后,把上述的九大维度具体的划分到经济性、效率性、效益性、公平性等4个维度,并提出了每个维度下具体的绩效评估指标。     

非营利性组织知识共享的障碍及其对策研究

知识共享成为知识管理的关键环节.在非营利性组织中,要克服影响知识共享的障碍因素,提高知识共享的效率,需要做到:(1)创新组织结构,完善组织制度;(2)培育有利于知识共享的组织文化;(3)建立完善先进的信息技术平台.     

非营利组织税收优惠主体地位研究——基于与美国法比较视角的分析

在我国目前的法律体系下,非营利组织税收优惠主体地位包括两个层面,其一是非营利组织自身所享有的税收优惠,简称免税资格,通过与美国法的对比,发现中国现行的"双重管理体制"成为非营利组织数量少、规模小的重要原因之一;其二是企业、社会团体或个人向非营利组织进行公益性捐赠所享有的税收优惠,简称公益性捐赠税前扣除资格,通过与美国实践的对比,指出现行"特许制"的弊端。     

Marketing for Public Organizations

The role of marketing for public organizations has received limited attention in the academic or management literature.