政府与非营利组织关系研究述评

非营利组织是不以营利为目的,从事公益性、服务性、互益性的非企业、非政府的社会组织实体。非营利组织作为现代社会一股活跃的力量正影响着人们的政治生活系统结构,在提供公共服务、拓展公共领域等方面发挥着重要功能。然而,不同的制度环境中政府与非营利组织互动方式既有共性的一面,也呈现出差异化特征。政府一方面把非营利组织看作影响政治稳定的重要因素而对其发展持谨慎态度,另一方面又将其纳入实现社会公共使命的体系而成为伙伴关系,因而两者的关系具有多样性特点。本文旨在通过梳理国内外关于政府与非营利组织关系的研究成果,以期对认识政府与非营利组织关系有所补益。     

非营利组织介入现代社区管理研究——基于社会冲突理论的视角

文章从社会冲突理论的视角出发,分析了社区中存在的问题,并对这些冲突引起的问题做了反思,提出在社区管理中引入一个新的个体——非营利组织来协助业主委员会对物业公司的有效监督,有利于提高社区服务的质量和效益,针对问题寻求解决途径,对非营利组织功能发挥建立充满活力的现代社区有指导意义。     

A Praxis Framework for Implementing Market Orientation Into Charities

There is a scarcity of research regarding the process of introducing market orientation into the not-for-profit sector. Understanding this process would greatly assist the not-for-profit sector, which is under increasing pressure to obtain funds to operate and offer appropriate services. In this article, we examine the successful introduction of market orientation into three Australian charities and identify the stages of implementation. The introduction of market orientation is analyzed from a discourse transformation perspective and a praxis framework is developed. This is amongst the first studies examining the transition to a market orientation discourse within charity organizations and the first study to develop a praxis framework to guide managers. The study also pioneers a discourse transformation perspective in market orientation research. The article thus extends our knowledge of market orientation within the not-for-profit sector and increases understanding of practitioner engagement in marketing activities.     

非营利组织理事会治理与财务绩效研究

本文就理事会治理对非营利组织财务绩效的影响进行了理论分析和实证研究,发现扩大理事会规模能增强理事会边界跨越和资源吸纳的能力,有利于改善非营利组织的筹资能力和财务绩效;理事会的政治关联使非营利组织能依赖政府的政治资源进行社会动员和筹集资金,对筹资能力和财务绩效具有积极影响;理事年龄过高将削弱非营利组织的筹资能力,不利于非营利组织财务绩效的提高。     

我国民办教育中的营利性问题及税收优惠

虽然我国民办教育事业中已存在营利性机构,但我国法律将从事民办教育事业的机构都认定为不以营利为目的的公益性机构,并没有明确区分其中的非营利性和营利性组织,更没有积极地规范营利性教育机构的行为。因此,长期以来营利性教育机构享受与国办教育机构一样的税收优惠,这在造成税收流失的同时也损害了非营利性教育机构的利益。     

Antecedents and outcomes of acceptance of performance appraisal system in Korean non-profit organizations

This study identifies the antecedents of non-profit public service motivation (NPSM) and employee outcomes using Korean non-profit acceptance of performance appraisal system (APAS) survey data. We test an NPSM model and examine the concept through public service motivation (PSM) in the non-profit sector. We then apply findings on work motivation, PSM, and performance appraisal systems to quantitative research and test several hypotheses concerning how (1) the non-profit sector’s APAS affects and uniquely shapes non-profit workers’ motivation, (2) NPSM relates to organizational trust, and (3) organizational characteristics affect Korean non-profit employees. We discuss our findings’ implications for non-profit theory and practice.     

Hospital competition,spillovers and provision of uncompensated care

Using data for California from 2005 until 2010, we investigate to what extent market competition and the presence of non-profits in the area may play a role in equilibrium uncompensated care (UC) levels, allowing those effects to differ according to the hospital’s ownership type. Previous studies have not explored the potential spillover effects from non-profit hospitals into the hospital decision of UC provision. We find evidence that regions with more non-profits experienced larger increases in UC levels, and even more in less concentrated markets. Our results also indicate that UC provision by for-profit hospitals decreases the larger the presence of non-profits in the region, and this effect is magnified when competition is more intense. We, therefore, find no positive spillover effects of non-profits into the hospital decision of UC provision, which may help us to understand the recent trends in UC levels.     

Managerial Objectives and the Governance of Public and Non-Profit Organizations

By investigating managerial objectives, we test the simultaneous need for both control (agency theory) and collaboration (stewardship theory) in public and non-profit governance. We construct a discrete choice experiment to elicit preferences of managers in Belgian public and non-profit nursing homes. The results confirm that boards of nursing homes may experience pressure to simultaneously control and collaborate with their managers, thereby suggesting that agency and stewardship theory can be combined into a more general internal governance framework. We conclude by providing some policy implications to improve public and non-profit governance.     

试论加强我国政府对非营利组织的管制

从我国非营利组织出现的问题出发,借鉴发达国家对非营利组织管制的成熟经验,找出我国政府在非营利组织管制中的缺失,并根据我国现实条件,提出了加快法制建设与加强对非营利组织监督管理并举的有效措施。