民间慈善组织资金运营效率提升路径研究  

Research on the Ways to Improve the Fund Operation Efficiency of Non-governmental Charities

作　　者：曲国丽[1] 孙冰悦 杨英[1] QU Guo-li;SUN Bing-yue;YANG Ying(Economics and Management School,Northeast Electric Power University,Jilin 132012,China)

机构地区：[1]东北电力大学经济管理学院,吉林吉林132012

出　　处：《税务与经济》2021年第5期77-82,共6页Taxation and Economy

基　　金：吉林省科技厅软科学研究项目(项目编号:20210418044FG);吉林省社会科学基金项目(项目编号:2018B94)。

摘　　要：我国民间慈善组织的数量虽然很多,但大多数却仍然处在发展的初级阶段,规模小、资金少是这些组织的普遍问题。然而,处于发展初期的民间慈善组织如果能够增加社会筹资的渠道,依靠社会投资扩大资金的规模,同时减少投资资金的比例、减少管理费用支出的比例,最终也能得到高资金分配效率的结果。对于政府来说,投资处于发展初级阶段的民间慈善组织对其提高资金运营效率作用不明显,因此可适当减少对此类民间慈善组织的捐赠。Although there are many non-governmental charitable organizations in China,most of them are still in the initial stage of development.Small scale and insufficient funds are common problems for these organizations.However,if non-governmental charitable organizations in the early stages of development can increase social financing channels and rely on social investment to expand the scale of funds,while reducing the proportions of investment funds and management expenses respectively,they will eventually be able to obtain high fund allocation efficiency.For the government,investing in non-governmental charitable organizations at the initial stage of development has little effect on improving the efficiency of fund operations,so donations to such non-governmental charitable organizations can be appropriately reduced.

关 键 词：民间慈善组织 资金运营效率 互联网 

分 类 号：F062.6[经济管理—政治经济学]