【正文】 and an annual assessment of implementation of , the voluntary and munity sector responsibilities include: conservation and responsibility of height。s special specification earlier non profit organization and nonprofit behavior addition, some countries in the nonprofit sector with the basic law, in order to promote the development of this kind of organization and regulate its activities, such as Japan39。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。 （四）健全的內(nèi)外部監(jiān)督管理體制。遵守法律和相應(yīng)規(guī)范 。協(xié)議確立了政府和志愿及社會部門各自相對應(yīng) 的 5 項責(zé)任。在一些歐洲發(fā)達(dá)國家，非營利組織最大的一個資金來源就是政府補貼和撥款。國外非營 利組織的資金來源主要有三個渠道 :民間捐贈、服務(wù)收費和政府補貼。而在一些發(fā)達(dá)國家，如荷蘭、愛爾蘭等國家，非營利部門經(jīng)濟貢獻(xiàn)占到其 GDP、就業(yè)人口占非農(nóng)就業(yè)人口的 10%以上。非營利組織，一方面可以有效彌補作為第一部門的國家體系缺乏效率的缺陷，并且能很好地承接那些“有限政府”交給社會的職能 。 畢業(yè)設(shè)計 (論文 )外文資料翻譯 學(xué) 院： 經(jīng)濟管理學(xué)院 專 業(yè)： 會計學(xué) 姓 名： 學(xué) 號： 外文出處： Directory of Open Access Journals ( 用 外 文 寫 ) PRism Online PR Journal, 2020, (2) 附 件： ； 。另一方面，還可以克服作為市場體系缺乏公平的弊端，進(jìn)而解決市場的自利問題。 3 討論與結(jié)論 (一 )完善的法律制度框架。民間捐贈，包括來自個人、基金會和 企業(yè) 的捐款，這是非營利組織獨特的收入來源，也是它們與公共部門及私人營利機構(gòu)相區(qū)別的標(biāo)志之一。如德國非營利組織收入的 68%來自政府，法國則占到 60%。其中，政府的責(zé)任主要包括 :承認(rèn)和支持志愿及社會部門的獨立性 。在參與政策制定過程中與服務(wù)對象和其他利益相關(guān)者進(jìn)行協(xié)商 。從管理體制看，各國的 法律 結(jié)構(gòu)不同，對非營利組織管理的側(cè)重點不同，管理 機構(gòu)也不盡相同，但一般趨向采用過程控制的原則以及在法治背景下的制度約束和社會規(guī)范。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(jìn)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。s nonprofit organization, South Africa39。 abide by the law and the corresponding specification。 with the establishment of evaluation system。.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, nonagricultural employment service employment population of 10%, equivalent to the employment in the public sector 27%. While in some developed countries, such as Holland, reland and other countries, nonprofit sector contributed to its GDP, the employment population accounts for more than 10% of the nonagricultural employed population. 3 Discussion and Conclusion (a)plete legal framework on the international legal framework for the management of nonprofit organization has different mode. In the United States, according to the federal tax code, in religious, charitable, educational, scientific, public safety experiment, literature, promote amateur sports petition or seven ways to prevent child abuse or animal, nonprofit, nonpolitical organization can apply to bee a charitable organization, obtain preferential tax. In addition, there is not a special law to unified regulation of the activities of nonprofit organization, various volunteer activities have infiltrated the operation mechanism in the whole traditional British nonprofit organization mainly from voluntary cooperation and folk charity, they are called voluntary sector, than we usually sense of nonprofit sector concept to narrow