非营利组织可持续发展的财务约束及其消除  

On Finance Constraints and Elimination for Sustainable Development of NPOs

作　　者：张士建[1] 张彪[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079

出　　处：《财经理论与实践》2005年第5期28-31,共4页The Theory and Practice of Finance and Economics

基　　金：国家自然科学基金资助项目(70172019);教育部人文社科重点资助项目(02JAZ790004)

摘　　要：非营利组织的可持续发展是实现全面小康社会的内在要求,但非营利组织生产率增长缓慢,高人力成本导致支出的快速膨胀,这就使非营利组织面临极为不利的财务约束。与政府和企业的合作,以及对市场机制的积极运用,有助于消除非营利组织可持续发展的财务约束。Sustainable development of NPOs is the essential requirement to build a well- off- in- all - rounds society. Low increase of productivity and high human capital cost has draw NPOs into embarrassed finance with fast increase of expenditures. For the NPOs, either to .cgoperate with government and corporations or to actively make the use if market mechanism will help to eliminate their finance constraints for sustainable development of NPOs.

关 键 词：非营利组织 可持续发展 财务约束 

分 类 号：F275[经济管理—企业管理]