會(huì)計(jì)學(xué)外文翻譯--政府與私人捐贈(zèng)是否矛盾？從非營(yíng)利組織樣本得到的新證據(jù)

1、<p>　　畢業(yè)設(shè)計(jì)(論文)外文資料翻譯</p><p>　　注：請(qǐng)將該封面與附件裝訂成冊(cè)。</p><p>　　附件1：外文資料翻譯譯文</p><p>　　政府與私人捐贈(zèng)是否矛盾？</p><p>　　從非營(yíng)利組織樣本得到的新證據(jù)</p><p><b>　　摘要</b></p

2、><p>　　非營(yíng)利組織的發(fā)展根植于市場(chǎng)經(jīng)濟(jì)和民主政治體制，歐美發(fā)達(dá)國(guó)家的市場(chǎng)經(jīng)濟(jì)有上百年的發(fā)展歷史，其非營(yíng)利組織在法律制度、資金籌集、與政府關(guān)系及內(nèi)外部監(jiān)督管理體制等方面的一些成熟經(jīng)驗(yàn)值得在實(shí)踐中結(jié)合實(shí)際情況加以利用 關(guān)鍵詞:非營(yíng)利組織，發(fā)展，啟示，社區(qū)組織</p><p><b>　　1介紹</b></p><p>　　發(fā)展中國(guó)家的非營(yíng)

3、利組織正在發(fā)展之中。近年來，政府從“全能政府”轉(zhuǎn)向“有限政府”，為非營(yíng)利組織的發(fā)展提供了廣闊的體制空間。非營(yíng)利組織，一方面可以有效彌補(bǔ)作為第一部門的國(guó)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(huì)的職能;另一方面，還可以克服作為市場(chǎng)體系缺乏公平的弊端，進(jìn)而解決市場(chǎng)的自利問題。非營(yíng)利組織的發(fā)展根植于市場(chǎng)經(jīng)濟(jì)和民主政治體制，歐美發(fā)達(dá)國(guó)家的市場(chǎng)經(jīng)濟(jì)有上百年的發(fā)展歷史，其非營(yíng)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

4、我們?nèi)W(xué)習(xí)和借鑒的。2案例研究背景</p><p>　　非營(yíng)利組織的興起。自20世紀(jì)80年代以來，非營(yíng)利組織在全球范圍內(nèi)得到了迅猛的發(fā)展，誠(chéng)如萊斯特?薩拉蒙所言:“我們正置身于一場(chǎng)全球性的“結(jié)社革命”之中。歷史將證明，這場(chǎng)革命對(duì)20世紀(jì)后期世界的重要性絲毫不亞于民族國(guó)家的興起對(duì)于19世紀(jì)后期世界的重要性。其結(jié)果是，出現(xiàn)了一種全球性的第三部門即數(shù)量眾多的自我管理的私人組織，他們不是致力于分配利潤(rùn)給股東或董事，而是

5、在正式的國(guó)家機(jī)關(guān)之外追求公共目標(biāo)?！被趯?duì)41個(gè)國(guó)家的分析，薩拉蒙發(fā)現(xiàn)非營(yíng)利組織的平均規(guī)模大約是:經(jīng)濟(jì)貢獻(xiàn)占各國(guó)GDP的4.6%，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%。而在一些發(fā)達(dá)國(guó)家，如荷蘭、愛爾蘭等國(guó)家，非營(yíng)利部門經(jīng)濟(jì)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。3討論與結(jié)論 (一)完善的法律制度框架。國(guó)際上對(duì)非營(yíng)利組織管理的法律框架有不同的模式。在美國(guó)，根據(jù)聯(lián)邦稅法

6、501C3，在宗教、慈善、教育、科學(xué)、公共安全實(shí)驗(yàn)、文學(xué)、促進(jìn)業(yè)余體育競(jìng)爭(zhēng)或防止虐待兒童或動(dòng)物等七個(gè)方面，從事非營(yíng)利性、非政治性活動(dòng)的組織可以申請(qǐng)成為慈善組織，獲得稅收優(yōu)惠。除此以外，并沒有一部專門的法</p><p>　?。ㄈ┓菭I(yíng)利組織應(yīng)當(dāng)既保持自己與政府和企業(yè)的相對(duì)獨(dú)立性，同時(shí)又能形成良好的合作關(guān)系。在德國(guó)，有六大協(xié)會(huì)已經(jīng)與政府建立了正式的合作關(guān)系，政府有義務(wù)就主要的社會(huì)發(fā)展問題同它們協(xié)商。這樣，非營(yíng)利組織

7、就可以參與到政策的制定過程，與政府的溝通就有了制度上的保障。在英國(guó)，政府和非營(yíng)利組織的代表于1998年共同簽署了一份《英國(guó)政府和志愿及社會(huì)部門關(guān)系的協(xié)議》。協(xié)議確立了政府和志愿及社會(huì)部門各自相對(duì)應(yīng)的5項(xiàng)責(zé)任。其中，政府的責(zé)任主要包括:承認(rèn)和支持志愿及社會(huì)部門的獨(dú)立性;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(huì)部門的意見;對(duì)可能影響志愿及社會(huì)部門的政策制定需要征詢它們的意見;促進(jìn)互惠的工作關(guān)系;

8、政府和志愿及社會(huì)部門一起建立評(píng)估系統(tǒng);每年對(duì)協(xié)議的實(shí)施情況進(jìn)行評(píng)估。相應(yīng)地，志愿及社會(huì)部門的責(zé)任包括:保持高度的治理與責(zé)任;遵守法律和相應(yīng)規(guī)范;在參與政策制定過程中與服務(wù)對(duì)象和其他利益相關(guān)者進(jìn)行協(xié)商;促進(jìn)互惠的工作關(guān)系;同政府一起對(duì)協(xié)議的實(shí)施情況進(jìn)行評(píng)估。布萊爾首相在協(xié)議首頁(yè)的致辭中對(duì)協(xié)議提出了高度贊賞:“本協(xié)議將為英國(guó)各級(jí)政府和志愿及社會(huì)部門之間的關(guān)系提供指導(dǎo)?！?lt;/p><p>　?。ㄋ模┙∪膬?nèi)外部監(jiān)督管理

9、體制。從管理體制看，各國(guó)的法律結(jié)構(gòu)不同，對(duì)非營(yíng)利組織管理的側(cè)重點(diǎn)不同，管理機(jī)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(huì)規(guī)范。在美國(guó)，對(duì)非營(yíng)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)。非營(yíng)利組織需要向聯(lián)邦稅務(wù)局報(bào)告財(cái)務(wù)情況，如果它申請(qǐng)獲得了聯(lián)邦稅法第501條規(guī)定的稅收優(yōu)惠的資格，則由稅務(wù)局負(fù)責(zé)審查核準(zhǔn)，同時(shí)通過公開和透明的機(jī)制對(duì)其開展活動(dòng)和運(yùn)作的全過程實(shí)行社會(huì)監(jiān)督。日本對(duì)非營(yíng)利組織的管理職責(zé)分散

10、在許多部門中，經(jīng)濟(jì)企劃廳負(fù)責(zé)一般非營(yíng)利組織的登記注冊(cè)，文部省、厚生省則負(fù)責(zé)學(xué)校、醫(yī)院等專業(yè)性非營(yíng)利組織的登記注冊(cè)，對(duì)不同類型的非營(yíng)利組織依據(jù)特殊的法規(guī)規(guī)范。英國(guó)的慈善管理委員會(huì)是一個(gè)對(duì)非營(yíng)利組織實(shí)行綜合管理的機(jī)構(gòu)，它是英國(guó)政府的一個(gè)特設(shè)機(jī)構(gòu)，不隸屬于任何其它機(jī)構(gòu)，也獨(dú)立于任何黨派和政治權(quán)力而存在，向法院而不是政府部門負(fù)責(zé)。由它統(tǒng)一負(fù)責(zé)非營(yíng)利組織的登記注冊(cè)，并對(duì)年?duì)I業(yè)額大于1萬英鎊的非營(yíng)利組織進(jìn)行審查監(jiān)督。社會(huì)監(jiān)督是一個(gè)不可替代的機(jī)制，對(duì)

11、非營(yíng)利組織實(shí)行社會(huì)監(jiān)督的理論依據(jù)來自于對(duì)非營(yíng)利組織“公共責(zé)任”的追問。非營(yíng)利組織接受社會(huì)的捐贈(zèng)</p><p>　　非營(yíng)利組織與營(yíng)利組織一樣存在著財(cái)務(wù)風(fēng)險(xiǎn)，為了提高非營(yíng)利組織的財(cái)務(wù)管理水平，使非營(yíng)利組織呈良性發(fā)展，非營(yíng)利組織應(yīng)該重視財(cái)務(wù)風(fēng)險(xiǎn)，對(duì)其財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行識(shí)別，并建立預(yù)警機(jī)制對(duì)財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行控制，以便采取相應(yīng)的措施避免非營(yíng)利組織陷入財(cái)務(wù)困境，在確定了財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警指標(biāo)后，非營(yíng)利組織可以采用專家調(diào)查法、德爾菲法來對(duì)這

12、些指標(biāo)賦予權(quán)重，然后構(gòu)建一個(gè)多元線性函數(shù)模型。多指標(biāo)建立的風(fēng)險(xiǎn)度評(píng)估模型運(yùn)用多個(gè)財(cái)務(wù)指標(biāo)加權(quán)匯總產(chǎn)生的總判別值來綜合評(píng)估風(fēng)險(xiǎn)度，可以克服單指標(biāo)模型無法區(qū)別不同指標(biāo)因素對(duì)組織整體風(fēng)險(xiǎn)的作用和不能準(zhǔn)確反映各指標(biāo)正反交替變化對(duì)組織影響的缺點(diǎn)，在建立了財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警系統(tǒng)后，為了實(shí)現(xiàn)控制非營(yíng)利組織財(cái)務(wù)風(fēng)險(xiǎn)的目的，非營(yíng)利組織應(yīng)將風(fēng)險(xiǎn)預(yù)警指標(biāo)層層分解到負(fù)責(zé)組織運(yùn)營(yíng)活動(dòng)的各個(gè)部門，不但能夠輔助總體財(cái)務(wù)預(yù)警系統(tǒng)深入尋找財(cái)務(wù)問題產(chǎn)生的根源，以便找到相應(yīng)的對(duì)策

13、，還能夠使各部門之間協(xié)調(diào)解決瓶頸問題，這樣不僅能夠提高非營(yíng)利組織的用資效率，還能拓寬非營(yíng)利組織的籌資渠道，使非營(yíng)利組織為社會(huì)提供更多的公益服務(wù)，充分發(fā)揮其作為社會(huì)“第三部門”的作用。</p><p><b>　　附件2：外文原文</b></p><p>　　Does the government crowd-out private donations? Ne

14、w evidence from a sample of the non-profit organization</p><p><b>　　Abstract</b></p><p>　　The development of non-profit organizations is rooted in the market economy and democratic p

15、olitical system, and developed market economy has a history of one hundred years.The non-profit organizations in the legal system, fund raising,and government relations and internal and external supervision and managemen

16、t system and other aspects of the experience is worth us in practice, combined with their own actual conditions to use.</p><p><b>　　Keywords</b></p><p>　　Non-profit organization, dev

17、elopment, enlightenment, community organization </p><p>　　1 Introduction The development of non-profit organizations is in developing countries. In recent years, the government from "almighty govern

18、ment" to "limited government", provides a broad institutional space for the development of non-profit organizations. Non-profit organizations, on the one hand can effectively make up the defect as a nation

19、al system for the first sector of the lack of efficiency, and better able to undertake the "limited government" to social functions, on the other hand, ca</p><p>　　2 Background information</p>

20、;<p>　　The rise of non-profit organizations.Since the nineteen eighties, non-profit organizations have made rapid development in the global scope, as American scholar of Leicester Salamon said: "we are living

21、 in a global 'Association Revolution'.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 nineteenth Century world.

22、 As a result, the emergence of a global third departments: the number of self-managemen</p><p>　　3 Discussion and Conclusion</p><p>　　(a)complete legal framework on the international legal frame

23、work for the management of non-profit organization has different mode. In the United States, according to the federal tax code, in religious, charitable, educational, scientific, public safety experiment, literature, pr

24、omote amateur sports competition or seven ways to prevent child abuse or animal, non-profit, non-political organization can apply to become a charitable organization, obtain preferential tax. In addition, there is not a

25、</p><p>　　(b) Raise funds through various channels.Main fund source of non-profit organization three channels: the folk donation, service charges and the government subsidies.Private donations, including fro

26、m individuals, foundations and corporate donations, this is the source of income of non-profit organization unique, one of them is with the public sector and private for-profit signs.In developed countries, the folk dona

27、tion is the United States highest proportion, accounted for 19%.The rest of the wor</p><p>　　(c) Forming partnerships with the government</p><p>　　In concept, non-profit organizations should not

28、 only keep their and the relative independence of the government and the enterprises, but also can form good relations of cooperation.In Germany, there are six major association has established a cooperative relationship

29、 with the government official, the government has the obligation to social development problems with their negotiation.In this way, the non-profit organization can participate in the policy making process, communication

30、with the gove</p><p>　　(d) Internal and external supervision and management system of sound from the management system, the legal structure of different countries, different to the non-profit organization ma

31、nagement emphasis, management institutions are not the same, but the general trend of the process control principle and the rule of law under the background of institutional constraints and social norms. In the United St

32、ates, for non-profit organization management tax as the key, the legal framework of management i</p><p>　　4 Conclusion</p><p>　　Non-profit organizations and profit organizations as there is a fi

33、nancial risk, in order to improve the financial management of non-profit organizations, non-profit organizations in the benign development, non-profit organizations should pay attention to the financial risk, to identify

34、 the financial risk, and the establishment of early warning mechanism to control risks to financial wind, so as to take corresponding measures to avoid the non-profit the organization of financial distress, in the </p