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作 者:陈秋苹[1]
出 处:《学术月刊》2006年第9期16-19,共4页Academic Monthly
摘 要:史际春、张扬通过对非营利组织的法律属性与组织规范、非营利组织的财务管理和税收优惠、非营利组织与政府及市场的法律关系三方面的分析,厘定了非营利组织的内涵和外延,探讨了它的立法规范及其调整。王名认为,非营利组织因其具有不同于企业和政府的特殊功能(包括动员社会资源、提供公益服务、社会协调与治理、政策倡导与影响)而得以存在和发展,并因之而影响社会;由此,也可以将其分为动员资源型、公益服务型、社会协调型、政策倡导型等四种类别。陈旭清着重论述了非营利组织与非传统安全之间存在着的内在关联性,认为非营利组织从总的方面来看,对非传统安全发挥了积极的作用,但受多种因素的影响,它也会给社会造成安全隐患,需要加强相应的管理。张帆利用福利经济学中的失灵理论从劳动力市场的视角研究非营利组织,认为作为配置劳动力资源的两种重要方式,非营利组织和劳动力市场都有很大的拓展空间,两者同生共存,缺一不可。陈秋苹则透过公共治理的视角观察非营利组织的公共责任机制,认为非营利组织面临公共权力冲突、社会角色冲突、经济利益冲突时,需要在责权对等的原则下,通过主客观责任互动,唤起每个人的志愿公益精神,构建公共责任机制。Shi Jichun and Zhang Yang have given the connotative and denotative definition to Non-Profitable Organization (NPO) and have probed its legal conventions and adjustment through an analysis to the legal affiliation and organizational conventions, financial management and tax preference, and its legal relationship with government and market. Wang Ming holds that, NPO exists and develops, and therefore in- fluences the society because it has its special function different from enterprises and government, including mobilizing social resources, providing public service, coordinating and managing society, and advocating and influencing policies. Hence it can be divided into four categories, i.e. mobilizing resources, public service, social coordination and policy-advocating. Chen Xuqing lays emphasis on the internal relationship between NPO and non-traditional security. He takes that, generally speaking, NPO plays an active part in non-traditional security, but owing to the influence by multi-factors, it will also make hidden dangers to the society and should be reinforced in management. Zhang Fan believes that, by adopting the theory of ineffectiveness in the economics of welfare and studies NPO from the perspective of labor market, NPO and labor market as the two important ways in allocating labor force resources have much to be developed, and these two are interdependent. Chen Qiuping points out that, through viewing on the public responsibility mechanism from the perspective of civil management, when NPO faces with the clashes in public power, in social role, and in economical interests, needs to arouse everybody's volunteering mind for the public welfare and to construct a public responsibility mechanism through an interaction of subjective responsibility and objective responsibility abide by the principle of equal responsibility and rights.
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