论文标题:非营利组织内部治理机制研究
The Research on the Inner Governance Mechanism of Non-profit Organization
论文作者 李炳秀
论文导师 朱天锐；陈晓春,论文学位 硕士,论文专业 行政管理
论文单位 湖南大学,点击次数 39,论文页数 66页File Size3891k
2004-11-01论文网 http://www.lw23.com/lunwen_461091467/ 非营利组织;治理;内部治理机制;内部激励机制;内部监督机制;内部决策机制
non-profit organization; governance; inner governance mechanism;inner incentive mechanism; inner supervising mechanism; inner decisive mechanism
随着市场经济的发展和政治体制改革的深入，中国第三部门迅速发展并在政治、经济、文化等广泛的社会生活领域中日益发挥着不可替代的作用。然而，非营利组织失灵也在以多种形式表现出来。因此，如何治理失灵，提高组织的公信度是非营利组织亟待解决的问题。 然而，非营利组织的治理问题并未引起学界的足够重视。迄今为止，理论界对非营利组织治理尚无统一的概念内涵。 本文以公司治理为鉴，结合非营利组织的特点，在对非营利组织治理与内部治理进行了概述之后，重点研究非营利组织的内部治理机制。笔者指出“由于委托代理关系的存在，现代公司内部治理机制为解决公司治理问题提供的三种有效机制：内部激励机制、内部监督机制、内部决策机制对非营利组织同样适用。”以公司治理为鉴，本文分别从内部激励、内部监督、内部决策三方面做了理论分析，并结合理论对当前我国非营利组织内部治理机制的现状进行分析，同时针对现状分别从这三个方面提出了政策建议；首次引入了“道德风险”概念，首次提出“非营利组织的内部监督机制必须是道德自律与制度化自律的结合”，“以人为本，诚信为先，制定非营利组织的道德伦理守则，逐步建立中国的信用文化”，“非营利组织的内部决策是层级决策”“非营利组织应树立理事会决策原则，确保理事会决策的核心地位，同时充分授权，赋予组织执行官对日常性事务的决策权等观点。 总而言之，为克服非营利组织失灵，缓解非营利组织的诚信危机，中国的非营利组织亟待构建科学、合理的内部治理机制。
With the Market Economy developing and political system reform deepening, the "Third Sector" in China has developed very fast and it has played a dispensable role in extensive lives of society, such as politics, economy and culture. However, non-profit organization failure is expressing itself in all kinds of forms. Therefore, how to govern the failure and raise the degree of public credibility is a problem that non-profit organizations are anxious to solve.However, the academic circle has still not laid enough stress on the problem of non-profit organization governance .Up till now, there is no unanimous concept about non-profit organization governance in theoretic circle.This thesis combines the characters of nonprofit organizations with some useful experience which has been extracted from corporate governance. This article lays great stress on the inn governance mechanism after summarizing non-profit organization governance and its inner governance. Due to the Principal-Agent Relationship, the effective mechanisms which corporate governance has provided to solve the problem of corporate governance also apply to non-profit organizations. This article tries to make some theoretical analysis on inner incentive mechanism, inner supervising mechanism and inner decisive mechanism separately. It analyzes the present condition of inner governance mechanism of non-profit organizations in China by making use of the theory. At the same time, this article puts forward some suggestions from these three aspects ;It is the first time that the author introduces the word "moral hazard" to non-profit organizations and represents that the inner supervising mechanism of non-profit organizations is a unity of moral autonomy and systematized autonomy; proposes that non-profit organizations must make people the first and make credibility the first, work out some ethical and moral principles and build credit culture of China gradually; puts forward that the inner decision of non-profit organizations is hierarchical decision and that non-profit organizations should build the principle that board of directors make important decisions and they should ensure that board of directors is in a central status of decision .At the same time ,it should empower the chief executive officer enough decisive rights to decide everyday affairs.In a word, non-profit organizations in China are anxious to construct ascientific and reasonable inner governance mechanism in order to overcome failure of non-profit organization governance and relieve the credit crisis of non-profit organizations.
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