【作者】 张明；

【导师】 胡军；

【作者基本信息】 暨南大学 ， 产业经济学， 2008， 博士

【摘要】 长期以来,非营利组织与借助市场机制运作的企业和依靠行政权力配置资源的政府一道共同推动着人类社会向前发展,成为社会稳定运行的三大基石之一。世界各国都存在一个发展迅猛、分布广泛、贡献巨大的非营利组织部门。目前,中国经济社会正处在深层次的转型过程中,事业单位的改革、政府功能的收缩、社会捐赠意识的增强为非营利组织的发展提供了前所未有的大好机遇。在这样的前提下,本文在梳理现有文献研究成果的基础上,从制约非营利组织发展的“短板”——治理机制视角切入,运用多学科理论研究相结合、比较研究、制度研究和案例研究等方法,对非营利组织的内涵特征做出清晰的界定,并构建了一个研究非营利组织治理机制的一般框架,对非营利组织的内、外部治理机制作了深入的探讨,指出非营利组织治理的核心是要解决非营利组织在所有权、控制权和受益权分离的情况下所产生的种种问题。“三权分离”的产权结构增加了非营利组织内部治理的难度,内部治理参与主体间复杂的委托——代理关系使内部人控制问题较之营利性公司更为严重,通过优化组织结构,改善内部人的激励和约束,可以促进组织内部的权力制衡,实现内部治理各参与主体的和谐。外部治理方面,非营利组织与政府的关系不是对立和排斥的,而是互动的,应通过政府一系列的监督管理措施来规范非营利组织发展的路径。只有建立起良好的法规政策环境、组织内部自律及行业自律机制,完善的信息披露和独立第三方评估机制,充分发挥社会舆论监督作用,才能够形成非营利组织自我约束和控制的保障体制。在全面系统地研究非营利组织治理机制的构建之后,本文以刚刚运行的非营利组织——广东科学中心为案例实证研究该类组织的内部治理与外部治理问题。并结合实际情况考察中国非营利组织治理现状,发现我国非营利组织存在理事会虚设、监事会空缺、政府规制不当、激励约束机制缺乏等治理失灵问题。在对国外经验借鉴和案例研究的基础上,提出中国非营利组织治理机制的完善路径:重塑非营利组织与政府的关系,健全以理事会为核心的内部责、权、利的平衡机制,加强非营利组织的内外部监督和完善非营利组织的治理环境。更多还原

【Abstract】 Over a long period of time, non-profit organizations together with enterprises that operate by relying on market mechanism and government that allocates resources by depending on administrative power have joined hands in promoting the advancement and development of human society, which has become one of the three foundation stones for the stable operation of society. There has existed a swiftly developing and widely dispersed non-profit organization that has made a major contribution in all countries across the world. Currently, while the Chinese economy and society has been undergoing an in-depth transition process, the reform of public institutions, shrinking of government function and ever increasing donation awareness of society have heralded in unprecedented opportunities for the development of non-profit organizations.Under such a context, this thesis, based on the literature review of research results, has explored from the perspective of governance mechanism, the bottleneck that restrains the development of non-profit organization, giving a clear definition to the connotation and characteristics of non-profit organizations by applying multi-subject theory research, comparative analysis, regime research and case study. A theoretical framework for the purpose of analyzing the governance mechanism of non-profit organizations has thus been created, approaching the internal and external governance mechanism of non-profit organizations and pointing out that the core of non-profit organization governance is to resolve all kinds of problems under the circumstance of separation of ownership, controlling power and beneficiary power within non-profit organizations. The property rights structure of separation of powers has added to the difficulty of internal governance of non-profit organizations. When internal governance has played a role in the complex commission among main bodies, agency relationship has enhanced the controlling power of insiders compared with profiting organizations. Through structural optimization and improvement of internal incentive and restraint mechanism, the internal powers balance of an organization and the harmony of the main bodies in internal governance can be achieved.In terms of external governance, the relationship between non-profit organizations and government is interactive rather than contradictory and repelling. Government should regulate the development path of non-profit organizations through a series of supervisory and management measures. Only when a favorable legislative policy environment, organizational inward self-discipline and industrial self-discipline mechanisms, a perfect information revealing mechanism and independent third party appraisal mechanism are erected and the supervisory role of public opinions is given into full play, can a self-restraint and self-controlling security mechanism be created for non-profit organizations.After conducting a systematic and overall analysis in the structuring of the governance mechanism of non-profit organizations, this thesis has explored the internal and external governance of organizations of this kind through conducting a case study with the just operating non-profit organization—Guangdong Science Center. While reviewing the status quo of the governance of non-profit organizations in China, we have found that such governance deficiencies have existed as empty shell executive council, vacancy in supervisory council, inappropriate government regulating and lack of incentive and restraint mechanism. By drawing upon the overseas practice and based on the case study, this thesis has put forward the perfect path of governance mechanism for non-profit organizations in China, including recreating the relationship between non-profit organizations and government, improving the balance mechanism featured by responsibility, power and interest within the organization and with the executive council as the core, strengthening the internal and external supervision of non-profit organizations and perfecting their governance environment.更多还原