我国非营利组织发展存在的问题及对策分析

首先分析了我国非营利组织发展存在的问题,然后从非营利组织自身出发,提出了科学的、可操作性强的措施。     

中美非营利组织会计比较分析

随着我国经济的发展,我国现有的一些相关非营利组织会计制度,已经不适应非营利组织会计核算的要求。本文对中美非营利组织会计制度进行比较,借鉴美国已经成熟的非营利组织会计制度,结合我国的实践,构建我国非营利组织会计制度。     

Expanding the solution set: Organizational economics and agri-environmental policy

The market failure paradigm dominates agri-environmental research and policy. Organizational economics provides an alternative framework for analyzing agri-environmental problems and points to alternative solutions. In this paper, the traditional approach of creating markets for environmental goods and services is critiqued and set aside to provide space for an organizational analysis. From an organizational perspective, the relationship between the state and agricultural agents is viewed as grounded in an over-arching exchange relationship including elements of cooperation and trust. Such a collaborative exchange relationship may prove useful in supporting exchange between agricultural agents and the state leading to the provision of ecological goods and services. Highlighting the potential of organizational economics, the analysis suggests that agri-environmental research and policy go further in accounting for, and investigating, the unique organizational modes of exchange governing the production of food, fiber, and ecological goods and services.     

农民专业合作经济组织问题探析——基于博弈理论的实证分析

农民专业合作经济组织是农产品供应链体系健康发展的基础环节和重要保证。运用博弈理论和实证研究,揭示了农民专业合作经济组织发展的内在规律和现实困境。认为需要采取加深博弈主体认知程度、强化对博弈主体的监督和支持力度、形成以产权为基础的三方利益联结机制等措施,来保障农民专业合作经济组织的健康发展,保障农民获得产业链正常利润,推动农业产业化高效运转。     

Here we go again…the Permanently Failing Organization: An application to the airline industry in Eastern Europe

This paper analyzes the performance of the Central and Eastern Europe airline industry through the lens of the “Permanently Failing Organization” (PFO) framework. Based on elite interviews from management in the three airlines but also from other organizations within the industry, it confirms the salience of key theoretical features of the PFO framework by providing evidence for the persistence of short-term decision making; ongoing contradictions between articulated strategy and its poor or non existent implementation and frequently assiduous intervention by governments that rather than fostering decisive decision-making served to do the opposite. These factors contributed to reinforcing deeply held beliefs in the management that they would survive despite the obvious problems they have faced. External stakeholders – especially governments should reflect carefully on their role in fostering permanent failure.     

关于农村合作化组织的经济分析

本文用新制度经济学理论对农村合作化组织产生原因、制度的供给与需求及其绩效的影响因素进行了经济分析。指出:农村合作化组织是一种既不同于计划经济模式也不同于家庭联产承包责任制模式的制度创新,其实质是农村公共资源及管理流程再造。     

事业单位固定资产核算探析

本文针对我国事业单位实行企业化管理的改革,从固定资产核算入手,探讨适合企业化管理的事业单位的核算模式。认为事业单位固定资产核算应该充分借鉴西方发达国家非营利组织会计制度经验,结合我国经济发展的实际,完善固定资产核算制度。     

非营利组织的营销沟通——以中国青少年发展基金会之希望工程为例

在中国,非营利组织的数量已经不容忽视,它们的影响也不断渗透到社会生活的各个方面。非营利组织近年来迅速地得到了发展,成为人类生活中不可或缺的一个部门。通过对中国青少年发展基金会之希望工程的案例分析,研究如何与公众进行有效的营销沟通,不断地促进非营利组织的发展。     

Intellectual capital: An empirical study of ITRI

Intellectual capital (IC) could provide a new instrument for observing organizational hidden value. While most intellectual capital studies are either theoretical or exploratory, some western research facilities are publishing annual reports based on intellectual capital. Nevertheless, Asian empirical studies are much rarer than western ones, let alone conducting comparison among them. Industrial Technology Research Institute (ITRI), founded in 1973, is a non-profit national R&D organization, aiming to develop Taiwan industrial technologies. This paper firstly attempts to associate the components of the intellectual capital, namely, human capital, structural capital and relational capital with the value/performance of ITRI. Secondly, we find intellectual capital highly relevant to the value creation process and warrant strategic accumulation for R&D organizations.