THE PRACTICAL FOUNDATIONS AND METHODS OF TRANSFORMATION FROM NON-PROFIT ORGANIZATIONS TO SOCIAL ENTERPRISES IN CHINA  

我国非营利组织向社会企业转型的现实基础与路径探索(英文)

作　　者：郑佳宁 曹凡 Li Xing 

机构地区：[1]Commercial and Economic Law School of China University of Political Science and Law

出　　处：《China Legal Science》2017年第2期4-33,共30页中国法学（英文版）

基　　金：the project achievement sponsored by Young Teachers Academic Innovation Team of China University of Political Science and Law(2014CXTD05)

摘　　要：Social enterprises are characterized as being social and economic. Through the independent mode of business operations and the system of limited profit distribution, social enterprises are able to interact with multiple subjects to solve such difficult problems faced by Non-Proft Organizations （NPOs） in China as the lack of independence and talent and ineffective management. In this sense, the transformation to social enterprises, in China, is an essential choice that NPOs have to make. At present, China should attach great importance to the establishment of both internal regulations and external supporting systems of the social enterprises so as to promote the transformation. On one hand, the internal regulations consist of the rules on asset lock, profit distribution and profit report of social enterprises. This means that the utilization of the enterprise assets should be restricted, checks on the profit distribution should be conducted and information transparency should be enhanced. On the other hand, the external supporting systems consist of preferential tax system and external oversight system. The former can effectively reduce the costs and advance the development of the social enterprises, and the latter can ensure checks and oversight on their acts.社会企业兼具社会性与经济性,其通过独立的商业运作模式和有限度的利润分配制度,能充分实现多元主体的互动,有效化解我国非营利组织独立性不足、治理混乱和人才匮乏的困境。因而,其已成为我国非营利组织转型的重要选择。当前,为了推进非营利组织向社会企业的转型,我国应着重构建起社会企业的内部规则和外部配套制度。内部规则包括资产锁定规则、利润分配规则和企业利益报告规则,内部规则旨在限制企业资产的用途、约束企业的利润分配以及增强企业的透明度;外部配套制度包括税收优惠制度和外部监督制度,税收优惠制度能有效地降低社会企业的成本、激励社会企业的发展,外部监督制度则能有助于实现对社会企业行为的合理约束。

关 键 词：非营利组织 企业转型 社会性 利润分配制度 外部监督制度 税收优惠制度 社会企业 路径 

分 类 号：C912.2[经济管理]