摘要
非营利组织蓬勃兴起,在社会、政治和经济中发挥着重要作用,但是一系列财务丑闻却严重损害了非营利组织的公信力,因此应着力探索和构建非营利组织监督机制,以引导其健康快速发展。我国非营利组织发展起步较晚,关于非营利组织监督机制的理论研究尚不健全,实证研究尤其匮乏。通过对非营利组织的内部监督、信息披露以及外部监督这三个方面的国外文献进行综述发现,监督机制对改善非营利组织治理结构、提高组织绩效、维护行业公信力具有一定效果,这对我国非营利组织监督机制的建构具有一定借鉴意义。
Nonprofit organizations are thriving robustly,and have played an important part in politics and economy.However,a series of financial scandals greatly damage the credibility of nonprofit organizations.In order to regulate the development of nonprofit organizations,we need to explore and construct related supervision mechanism.The development of nonprofit organizations in our country lags behind the developed countries,and the theoretical research of its supervision mechanism is not completed,with empirical research especially scarce.This paper reviews the research of internal supervision mechanism,information disclosure mechanism,external supervision mechanism,and is expected to be beneficial for future research.
出处
《南京审计学院学报》
2012年第3期9-17,共9页
journal of nanjing audit university
基金
教育部人文社会科学研究青年项目(10YJCZH113)
关键词
非营利组织治理
监督机制
文献综述
理事会监督
审计委员会监督
信息披露
出资者或出资机构监督
事务所审计
社会公共服务
the governance of nonprofit organization
supervision mechanism
literature review
supervision of the council
supervision of the audit committee
information disclosure
supervision of donors or funding agencies
firm auditing
social and public service
