非营利组织监事制度有效性研究——基于“制度——文化”理论的分析  

Research on the Effectiveness of the Supervisory System in Nonprofit Organizations——Analysis Based on the"Institution-Culture"Theory

作　　者：康晓光[1,2] 秦彬彬[1] KANG Xiao-guang;QIN Bin-bin

机构地区：[1]中国人民大学公共管理学院 [2]中国人民大学中国公益创新研究院

出　　处：《南通大学学报（社会科学版）》2024年第5期112-124,160,共14页Journal of Nantong University:Social Sciences Edition

基　　金：老牛基金会、腾讯基金会、中国慈善联合会资助。

摘　　要：监事制度是非营利组织治理结构的重要组成部分,然而现有研究忽视了对其有效性的探讨。由新制度主义理论切入,构建非营利组织监事制度有效性“制度—文化”模型,采用清晰集定性比较分析方法进行多案例分析,研究发现:非营利组织的监事制度、组织文化、主导者态度、监事态度和能力、监事行为、理事会和秘书处的配合度,对于监事制度有效性有着重要影响。监事有所作为是监事制度有效的必要条件。监事行为受到制度规则、组织文化和主导者态度的强烈影响。在已经具有监事制度规则的条件下,监事制度有效性取决于组织文化和制度相关人的态度,即“文化发挥决定性作用”。研究结论揭示了非营利组织监事制度有效性的影响因素及因果机制,对于提升非营利组织监事制度有效性,改变长期以来的内部监督缺失局面,推动非营利组织健康、有序、高质量发展具有重要意义。The supervisory system is an important part of the governance structure of nonprofit organizations,but existing research has neglected to explore its effectiveness.Using new institutionalism theory as a foundation,a"systemculture"model was developed to assess the effectiveness of the supervisory board system in nonprofit organizations.The study employed crisp-set qualitative comparative analysis(csQCA)to conduct a multi-case analysis.The findings reveal that several factors significantly impact the effectiveness of the supervisory system in nonprofit organizations:the supervisory board system itself,organizational culture,the attitudes of leaders,the attitudes and capabilities of supervisors,supervisory behaviors,and the degree of cooperation between the board of directors and the secretariat.The behavior of supervisors is a necessary condition for the effectiveness of the supervisory system.Supervisors'behavior is strongly influenced by institutional rules,organizational culture and dominant attitudes.Under the condition that there are already rules for the supervisory system,the effectiveness of the supervisory system depends on the organizational culture and the attitudes of the people involved in the system,i.e."culture plays a decisive role".The study reveals the influencing factors and causal mechanisms of the effectiveness of the supervisory system in nonprofit organizations,which is of great significance for improving the effectiveness of the supervisory system in nonprofit organizations,changing the long-standing situation of the lack of internal supervision,and promoting the healthy,orderly,and high-quality development of nonprofit organizations.

关 键 词：非营利组织 监事制度 监事制度有效性 新制度主义 

分 类 号：D632.9[政治法律—政治学]