【作者】 包晓岚；

【导师】 雷海章； 许家林；

【作者基本信息】 华中农业大学 ， 农业经济管理， 2009， 博士

【摘要】 非营利组织(NPO)是一种区别于政府和市场之外的独立的第三方组织,承担了为社会提供公共产品或公共服务的功能,“政府、市场、非营利组织”三足鼎立的格局是当今世界各个国家发展社会形态的共同趋势。非营利组织有区别于市场和政府的独立特点,作为政府和市场的有益补充,随着社会的不断发展和进步,非营利组织在解决公共问题上的灵活性和效率性的优势日益突出,在社会系统中的地位和重要性不断加强,规模不断扩大,涉及行业协会、基金会,教育机构、医疗卫生组织、社会服务、科研机构等各个领域,在改善人类生活和促进社会发展方面发挥着巨大的贡献。我国非营利组织作为独立的部门发挥作用起步较晚,但是发展却异常迅猛,高速度的成长却没有带来相应的高效管理与之配套,尤其是预算管理十分落后,加强非营利组织管理,以促使其更好地完成使命,树立良好的社会形象,就成为当前研究的热门话题。本文选题于非营利组织管理的预算为题,无疑具一定的理论与现实价值。由于非营利组织自身缺乏“造血”功能的特征,决定了其所需资金主要来自于政府部门和社会各界的无偿投入和捐赠,预算是决定它们取得资金供给数额的重要依据。因此,通过有说服力的数据预测,获得完成使命或计划的资金需求是非营利组织一项极其重要的工作。但在预算编制过程中,“寻租”的动机需求使这些组织往往不够客观,总是会尽可能多地估计资金需求以谋取自身利益,预算管理起不到应有的作用,“渐进”的预算编制原则落后、约束力下降、监督不到位、预算资金效率低下等,成了当前非营利组织预算管理中的突出问题,甚至成为非营利组织保持健康快速发展状态的严重桎梏。预算制度的变迁总是依赖于一定的制度环境。现行非营利组织预算制度的诸多问题,是在体制转轨的过程中逐渐积累和沉淀下来的,单纯地依靠预算编制方法的改变不能解决这些问题。只有转变观念,从本质上改变预算原则和预算模式,建立一种适合于当前制度背景的预算制度,才能提高预算资金的效率,发挥预算管理的积极作用。完成社会赋予的使命是非营利组织存在的目的,只有较好地完成其使命并可让社会满意的组织才能发展壮大。文中即以非营利组织的使命研究为切入点,从完成使命的战略制定、战略描述、战略对预算目标的决定、战略对预算绩效指标设计的影响等方面,深入诠释了战略、预算和绩效的关系,从而形成了一种创新性的基于战略导向和绩效基准的非营利组织预算编制思路。本文共分九章。第一章为总论,从非营利组织已经成为社会经济发展的重要支柱出发,提出了本文的研究背景、研究意义、研究目标和内容,在对非营利组织有关问题进行简要综述以后,介绍了本文的研究方法、研究可能的创新及不足。第二章分析了非营利组织产生的背景和前提,通过比较明确了我国非营利组织的概念,提出了本文的研究范围,然后对国内、外非营利组织的发展现状进行了描述。第三章讨论了预算管理的基本理论和实践,提出公共预算是公共产品的一种工具,公共产品的效率只能通过公共预算体现。本章的重点在于回顾了“政府—企业—政府”的世界范围内预算制度的演进历程,运用“PEST”分析法,从政治、经济、社会、技术方面分析了预算的制度环境。第四章将非营利组织预算置于公共预算的框架体系之下,分析了我国非营利组织预算的基本理论,从预算宗旨、预算体系和预算模式等方面讨论了非营利组织预算的机理;讨论了非营利组织预算与企业预算和政府预算的区别。第五章讨论了我国非营利组织预算管理的现状及问题,分析了现行预算问题的成因,提出非营利组织预算改革的思路是以战略为导向,以绩效为基准,两翼并重。第六章站在战略导向的角度,讨论了战略导向的非营利组织预算目标的确定。先介绍了非营利组织的战略确定,提出非营利组织战略与预算之间的关系是战略目标决定非营利组织的预算目标。运用“战略地图”这种战略描述方法重点分析了非营利组织战略如何描述,如何实现战略目标到预算目标的“软着陆”,制定战略导向的预算目标。讨论了预算目标确定过程中的利益相关者关系协调,对预算目标的确定进行了经济学分析和博弈分析,最后还介绍了非营利组织预算目标确定的原则和方法。第七章是非营利组织预算改革的另一翼,提出了绩效基准预算的编制思路,并在战略地图基础上,运用平衡记分卡体系对非营利组织绩效基准预算的核心环节——绩效指标体系的设计进行探讨。第八章是在第六章和第七章理论探讨的基础上,选取了普通高等院校的教育经费数据进行了实证分析,从支出结构和支出效应上分析了绩效和成本之间的联系,提出了普通高等院校基于绩效的教育经费分配的预算模型。第九章是本文的结论和政策建议及对未来研究的展望。本研究可能的创新主要在于:一是首创了战略导向和绩效基准相结合的非营利组织预算模式,提出在战略目标指导下以绩效为基准的非营利组织预算思路;二是从宏观与微观两个层面研究非营利组织的预算管理方法;三是提出了建立满足绩效信息提供的非营利组织会计体系改革建议。更多还原

【Abstract】 As an third sectors, Non-profit organization (NPO) independent of the government and the market, which function is to provide public goods or public service for the community. In various countries, the tripod vertical pattern of "government, market and Non-profit organization" in social system has become the common trend. As a useful supplement for government and market, Non-profit organization’s characteristics are different from the market and the government. With the social constant development, Non-profit organization in addressing the public on the issue of flexibility and efficiency of the advantages has become increasingly prominent. Status and importance in the social system has been continuously strengthened, scales have been expanding, involving trade associations, foundations, educational institutions, medical, social services, scientific research institutions, and other fields, plays an enormous contribution in the improvement of human life and the promotion of social development. As an independent sector to play a role, China’s Non-profit organization started relatively late, but development is unusually rapid, high-speed growth has not brought the appropriate effective management, especially the budget management. Strengthen the management of Non-profit organization, to promote better accomplish its mission, establish a good social image, has become a hot topic in the current study. This article selects a topic about the Non-profit organization budget, which is a part of in the Non-profit organization management; undoubtedly have a certain theoretical and practical value.As a non-profit organization’s own lack of "blood" functional characteristics, determine its funds mainly from the government departments inputs and the community free donations, budget is an important basis for the fund amounts. Therefore, predicted the funds demand to complete mission or plan by convincing data is an important work in Non-profit organization. In the budgeting process, organizations often lack of objectivity because of "seek-rent", they will estimate funds demand as much as possible to meet its own selfish interests. Budget management does not achieve the proper role, "progressive" budgeting principle behind, budget’s binding force drop, and surveillance not to arrive, the lower the efficiency of budget fund, have become the serious problems in Non-profit organizations budget management currently, even became the serious shackles to maintain healthy and rapid development.Budget system change always relies on certain system environment. Many problems, which existing in the Non-profit organization’s budget system, are accumulated and deposited gradually in the process of system transition, simply relying on budgeting method changes cannot solve these problems. Increasing the efficiency of budget funds, displaying the positive role of budget management, only through changing ideas, changing budget principle and budget model, establishes one kind of budget system to suit current system environment. Completes the mission which the society entrusts is the purpose of the Non-profit organization, only to complete the mission so that the community can be satisfied with the organization to grow and develop. This article take Non-profit organization’s mission as the breakthrough point, from the strategy decided to complete the mission, strategic description , strategic objective to the budget goal decision, strategy on the budget performance indicators aspects and so on, to explained the relationship between strategy, budget and performance, formed Non-profit organization budget ideas which based on the strategy oriented and performance benchmark.This paper is divided into nine chapters. The first chapter is the general ideas, beginning with the Non-profit organizations has become an important pillar of socio-economic development, bring forward the research issues, research significance research objectives and content. After review paper issues about Non-profit organization, introduced this article research techniques, research innovation and research insufficient.Chapter II has analyzed the background which the Non-profit organization produced, defined the concept boundary of China’s Non-profit organization by comparison, proposed the scope of the study, described the status about domestic and foreign Non-profit organization development.Chapter III discusses budget management basic theory and practice. Proposed the public budget is a tool for public goods; the efficiency of public goods can only be reflected through the public budget. Focus on this chapter is review the budget system’s revolution process which is "government - enterprise - government" , then use the "PEST" analysis method to analysis the budget system environment from the political, economic, social and technical aspects.Chapter IV placed the Non-profit organizations in the framework of the public budget, analysis the elementary theory in budget management for the China’s Non-profit organization. From budget purposes, budget system, budget model, and other aspects to discuss the budget mechanism. Comparison the difference between the Non-profit organization budget, enterprise budget and government budget.Chapter V discuss the status of budget management and problems in China’s Non-profit organization ,analysis the cause of the current problems. Proposed the Non-profit organization reform ideas: Strategic-oriented and performance-based, two wings pay equal attention. Chapter VI stands in the strategy oriented angle discussed the establishment of the budget objectives in Non-profit organization. First introduced a Non-profit organization strategy determined, then discuss the relationship between strategy and budget: strategic target decides Non-profit organization’s budget objective. Use strategic analysis method like as "strategic map" to analysis how to describe Non-profit organization’s strategy, how to achieve "soft landing" from strategic target to budget objective in order to establish strategic oriented budget objective. Discussed coordination between stakeholders in the process of budget objective establish, carry on economics analysis and game analysis. At last gave a briefing on principles and methods for budget targets established.Chapter VII discussed ideas of the based-performance budget, which is another wing for Non-profit organization budget reform. After describe strategic map, we need use balanced Scorecard system to design the performance index system, which is key approach in the based-performance budget.After theory discussion in Chapter VI and VII, Chapter VIIIselects regular institutions of higher education’s expenditure data to carry on the empirical analysis. Analyzed the linkages relation between performance and the cost through the disbursement structure and the disbursement effect aspects, proposed education expenditure allocation model which based on the performance.Chapter IX will be this article’s conclusions, policy suggestions and the prospects for future research.The possible innovations of the paper are mainly displayed as follows.First, initially created the budget model in Non-profit organization which is combinated the strategies and performance, proposed the budget ideas which are based on the strategic oriented and performance benchmarked. Secondly, research on the Non-profit organization’s budget management method from macro and the micro levels. Thirdly, proposed the suggestions about the accounting system reform in Non-profit organization in order to provide the performance information to meet the budget demand.更多还原