會計學(xué)外文翻譯--政府與私人捐贈是否矛盾？從非營利組織樣本得到的新證據(jù)-文庫吧
2025-04-17 16:36 本頁面
【正文】 利組織實行綜合管理的機構(gòu)，它是英國政府的一個特設(shè)機構(gòu)，不隸屬于任何其它機構(gòu)，也獨立于任何黨派和 政治 權(quán)力而存在，向法院而不是政府部門負(fù)責(zé)。由它統(tǒng)一負(fù)責(zé)非營利組織的登記注冊，并對年營業(yè)額大于 1 萬英鎊的非營 利組織進行審查監(jiān)督。社會監(jiān)督是一個不可替代的機制，對非營利組織實行社會監(jiān)督的理論依據(jù)來自于對非營利組織“公共責(zé)任”的追問。非營利組織接受社會的捐贈和以稅收優(yōu)惠等形式獲得公益資產(chǎn)，前提是做出非營利性宗旨的承諾，因而有責(zé)任向公眾做出交待，向社會公眾公開其財務(wù)、活動、管理等方面的信息。社會監(jiān)督雖然是一種非正式監(jiān)督機制，但它使每一個對該組織關(guān)心或有疑問的人都可以對它進行檢查、監(jiān)督，一旦被發(fā)現(xiàn)問題，則會受到嚴(yán)格的處罰，相當(dāng)于給了非營利組織一個強烈的自律激勵。所以其操作成本低，實行有效，社會效益好，起到正式監(jiān)督機制所不 能替代的作用。 4 結(jié)論 非營利組織與營利組織一樣存在著財務(wù)風(fēng)險，為了提高非營利組織的財務(wù)管理水平，使非營利組織呈良性發(fā)展，非營利組織應(yīng)該重視財務(wù)風(fēng)險，對其財務(wù)風(fēng)險進行識別，并建立預(yù)警機制對財務(wù)風(fēng)險進行控制，以便采取相應(yīng)的措施避免非營利組織陷入財務(wù)困境，在確定了財務(wù)風(fēng)險預(yù)警指標(biāo)后，非營利組織可以采用專家調(diào)查法、德爾菲法來對這些指標(biāo)賦予權(quán)重，然后構(gòu)建一個多元線性函數(shù)模型。多指標(biāo)建立的風(fēng)險度評估模型運用多個財務(wù)指標(biāo)加權(quán)匯總產(chǎn)生的總判別值來綜合評估風(fēng)險度，可以克服單指標(biāo)模型無法區(qū)別不同指標(biāo)因素對組織整體風(fēng)險的作用 和不能準(zhǔn)確反映各指標(biāo)正反交替變化對組織影響的缺點，在建立了財務(wù)風(fēng)險預(yù)警系統(tǒng)后，為了實現(xiàn)控制非營利組織財務(wù)風(fēng)險的目的，非營利組織應(yīng)將風(fēng)險預(yù)警指標(biāo)層層分解到負(fù)責(zé)組織運營活動的各個部門，不但能夠輔助總體財務(wù)預(yù)警系統(tǒng)深入尋找財務(wù)問題產(chǎn)生的根源，以便找到相應(yīng)的對策，還能夠使各部門之間協(xié)調(diào)解決瓶頸問題，這樣不僅能夠提高非營利組織的用資效率，還能拓寬非營利組織的籌資渠道，使非營利組織為社會提供更多的公益服務(wù)，充分發(fā)揮其作為社會“第三部門”的作用。 附件 2：外文原文 Does the government crowdout private donations? New evidence from a sample of the nonprofit organization Abstract The development of nonprofit organizations is rooted in the market economy and democratic political system, and developed market economy has a history of one hundred nonprofit organizations in the legal system, fund raising,and government relations and internal and external supervision and management system and other aspects of the experience is worth us in practice, bined with their own actual conditions to use. Keywords Nonprofit organization, development, enlightenment, munity organization 1 Introduction The development of nonprofit organizations is in developing countries. In recent years, the government from almighty government to limited government, provides a broad institutional space for the development of nonprofit organizations. Nonprofit organizations, on the one hand can effectively make up the defect as a national system for the first sector of the lack of efficiency, and better able to undertake the limited government to social functions, on the other hand, can also overe the lack of fair market system defects, and solutions for solving the problem of market interest. The development of nonprofit organizations is rooted in the market economy and democratic political system, and developed market economy has a history of one hundred years, the development of nonprofit organizations have some things in mon and mature experience, is worth learning and reference. 2 Background information The rise of nonprofit the nieen eighties, nonprofit organizations have made rapid development in the global scope, as American scholar of Leicester Salamon said: we are living in a global 39。Association Revolution39。.History will prove that, the importance of this revolution of the late twentieth Century world not as important as the rise of national for the late nieenth Century world. As a result, the emergence of a global third departments: the number of selfmanagement of private organizations, they are not mitted to the distribution of profits to shareholders or directors, but the pursuit of mon goals in addition to formal state organs.Based on the analysis of 41 countries, found that the average size of transformation of nonprofit organization is about: economic contribution accounted for % of world GDP, employment population accounts for 5% of total population, nonagricu
畢業(yè)設(shè)計相關(guān)推薦
鄂ICP備17016276號-1