會計(jì)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)(存儲版)
【正文】 , its history can be traced back to several centuries ago,The British in 1601 introduced the charity law and remedy, is the world39。社會監(jiān)督是一個(gè)不可替代的機(jī)制，對非營利組織實(shí)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。根據(jù)許多國家的實(shí)踐，政府采購，尤其是公開招標(biāo)的方式，是一種既能有效提供必要的財(cái)政支持，同時(shí)又不至于過多干涉非營利組織內(nèi)部事務(wù)的機(jī)制。相應(yīng)地，志愿及社會部門的責(zé)任包括 :保持高度的治理與責(zé)任 。在英國，政府和非營利組織的代表于 1998 年共同簽署了一份《英國政府和志愿及社會部門關(guān)系的協(xié)議》。政府補(bǔ)貼，包括直接撥款、合約和補(bǔ)償。 (二 )多渠道籌集資金?！被趯?41 個(gè)國家的分析，薩拉蒙發(fā)現(xiàn)非營利組織的平均規(guī)模大約 是 :經(jīng)濟(jì)貢獻(xiàn)占各國 GDP 的 %，就業(yè)人口占非農(nóng)就業(yè)人口的 5%、占服務(wù)就業(yè)人口的 10%，相當(dāng)于公共部門就業(yè)人口的 27%。近年來，政府從“全能政府”轉(zhuǎn)向“有限政府”，為非營利組織的發(fā)展提供了廣闊的體制空間。 指導(dǎo)教師評語： 該同學(xué)能夠結(jié)合研究課題選擇外文文獻(xiàn)進(jìn)行翻譯，針對性較強(qiáng)，與選題結(jié)合的相關(guān)性較好。非營利組織的發(fā)展根植于市場經(jīng)濟(jì)和民主政治體制，歐美發(fā)達(dá)國家的市場經(jīng)濟(jì)有上百年的發(fā)展歷史，其非營利組織的發(fā)展中有一些較為共通的東 西和成熟的經(jīng)驗(yàn)，是值得我們?nèi)W(xué)習(xí)和借鑒的。國際上對非營利組織管理的法律框架有不同的模式。在發(fā)達(dá)國家，民間捐贈比例最高的是美國，占到 19%。在美國，政府除了給非營利組織以直接的資助外，還通過所得稅豁免、私人和企業(yè)非營利捐款的減稅等對非營利組織提供間接資助。以參與、明確、透明的原則提供資助，并需要就融資方式、簽署合同、承包等方面征詢志愿及社會部門的意見 。促進(jìn)互惠的工作關(guān)系 。在美國，對非營利組織的管理以稅收為重點(diǎn)，管理的法律框架亦以稅法為基礎(chǔ)。所以其操作成本低，實(shí)行有效，社會效益好，起到正式監(jiān)督機(jī)制所不 能替代的作用。s specific nonprofit activities promotion law, law of Germany, Hungary monweal organization law, Czech the corporate welfare law and so on, not the same as the focus, but its role is to be the legal living space from large organizations, the nonprofit organization legal person status, put it into the appropriate legal system, to ensure the independence, autonomy, nonprofit organization. (b) Raise funds through various fund source of nonprofit organization three channels: the folk donation, service charges and the government donations, including from individuals, foundations and corporate donations, this is the source of ine of nonprofit organization unique, one of them is with the public sector and private forprofit developed countries, the folk donation is the United States highest proportion, accounted for 19%.The rest of the world is more limited, England, Germany, law, respectively, accounted for only 12%, 4%, 7%, 1%.The service charge is an extremely important source to obtain funds to nonprofit the US, Italy, Japan, from fees, charges and business ine in the proportion of more than half, constitute the largest part of the total ine of nonprofit organization. In the United States, a new trend in recent years is the nonprofit sector increasingly mercialized. Government subsidies, including direct grants, contracts and pensation. In the developed countries in Europe, a nonprofit organization source of funds is the biggest government subsidies and as the German nonprofit organization 68% of the ine from the government, France accounted for 60%.In the United States, the government in addition to the nonprofit organizations to direct assistance, but also through the ine tax exemption for enterprises, private and nonprofit donation tax cuts for nonprofit organizations provide indirect abundant sources of funds, to a certain extent, to ensure that the nonprofit organization has the ability to realize its rescue function, democratic participation and democratic management functions, scientific and cultural innovation, sustainable development and make up for the market failure and government failure function. (c) Forming partnerships with the government In concept, nonprofit organizations should not only keep their and the relative independence of the government and the enterprises, but also can form good relations of Germany, there are six major association has established a coo
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