会计学外文翻译--政府与私人捐赠是否矛盾？从非营利组织样本得到的新证据.doc

淮 阴 工 学 院毕业设计(论文)外文资料翻译学 院：经济管理学院专 业：会计学姓 名：周茜学 号：1091811135外文出处：Directory of Open Access Journals(用外文写)PRism Online PR Journal, 2010, Vol.7 (2)附 件：1.外文资料翻译译文；2.外文原文。指导教师评语： 该同学能够结合研究课题选择外文文献进行翻译，针对性较强，与选题结合的相关性较好。译文基本忠实于原文，表达较准确，文字较为规范。符合外文翻译的质量要求。2013年3月13日签名： 注：请将该封面与附件装订成册。附件1：外文资料翻译译文政府与私人捐赠是否矛盾？从非营利组织样本得到的新证据摘要非营利组织的发展根植于市场经济和民主政治体制，欧美发达国家的市场经济有上百年的发展历史，其非营利组织在法律制度、资金筹集、与政府关系及内外部监督管理体制等方面的一些成熟经验值得在实践中结合实际情况加以利用 关键词:非营利组织，发展，启示，社区组织1介绍发展中国家的非营利组织正在发展之中。近年来，政府从“全能政府”转向“有限政府”，为非营利组织的发展提供了广阔的体制空间。非营利组织，一方面可以有效弥补作为第一部门的国家体系缺乏效率的缺陷，并且能很好地承接那些“有限政府”交给社会的职能;另一方面，还可以克服作为市场体系缺乏公平的弊端，进而解决市场的自利问题。非营利组织的发展根植于市场经济和民主政治体制，欧美发达国家的市场经济有上百年的发展历史，其非营利组织的发展中有一些较为共通的东西和成熟的经验，是值得我们去学习和借鉴的。2案例研究背景非营利组织的兴起。自20世纪80年代以来，非营利组织在全球范围内得到了迅猛的发展，诚如莱斯特萨拉蒙所言:“我们正置身于一场全球性的“结社革命”之中。历史将证明，这场革命对20世纪后期世界的重要性丝毫不亚于民族国家的兴起对于19世纪后期世界的重要性。其结果是，出现了一种全球性的第三部门即数量众多的自我管理的私人组织，他们不是致力于分配利润给股东或董事，而是在正式的国家机关之外追求公共目标。”基于对41个国家的分析，萨拉蒙发现非营利组织的平均规模大约是:经济贡献占各国GDP的4.6%，就业人口占非农就业人口的5%、占服务就业人口的10%，相当于公共部门就业人口的27%。而在一些发达国家，如荷兰、爱尔兰等国家，非营利部门经济贡献占到其GDP、就业人口占非农就业人口的10%以上。3讨论与结论 (一)完善的法律制度框架。国际上对非营利组织管理的法律框架有不同的模式。在美国，根据联邦税法501C3，在宗教、慈善、教育、科学、公共安全实验、文学、促进业余体育竞争或防止虐待儿童或动物等七个方面，从事非营利性、非政治性活动的组织可以申请成为慈善组织，获得税收优惠。除此以外，并没有一部专门的法律来统一规定非营利组织的活动，多种多样的志愿活动已经渗透在整个社会的运作机制之中。英国非营利组织的传统主要源于志愿互助和民间慈善，它们被称为“志愿部门”，比我们通常意义上说的“非营利部门”的概念要窄，其历史可以上溯到几个世纪以前，英国1601年出台的慈善法和救济法，是世界上较早的专门规范非营利组织和非营利行为的法规。另外，有些国家针对非营利部门设有专门的基本法律，用以促进这类组织的发展和规范其活动，如日本的非营利组织法，南非的特定非营利活动促进法，德国的结社法，匈牙利的公益组织法，捷克的公益法人法等等，侧重点各不一样，但其作用地位均是予以公民自组织更大的法律生存空间，明确非营利组织的法人地位，将之纳入适当的法人制度体系，以确保非营利组织的自主性、自治性。 (二)多渠道筹集资金。国外非营利组织的资金来源主要有三个渠道:民间捐赠、服务收费和政府补贴。民间捐赠，包括来自个人、基金会和企业的捐款，这是非营利组织独特的收入来源，也是它们与公共部门及私人营利机构相区别的标志之一。在发达国家，民间捐赠比例最高的是美国，占到19%。其余国家则更为有限，英、德、法、日分别仅占12%、4%、7%、1%。服务收费是非营利组织获得资金的极其重要来源。在美、意、日等国，来自会费、收费活动和商业经营的收入所占的比例都在一半以上，构成了非营利组织总收入的最大部分。在美国，近年来的一个新趋势是非营利部门日益变得商业化起来。政府补贴，包括直接拨款、合约和补偿。在一些欧洲发达国家，非营利组织最大的一个资金来源就是政府补贴和拨款。如德国非营利组织收入的68%来自政府，法国则占到60%。在美国，政府除了给非营利组织以直接的资助外，还通过所得税豁免、私人和企业非营利捐款的减税等对非营利组织提供间接资助。较为充裕的资金来源，在一定程度上确保非营利组织有能力实现其救助的功能、民主参与及民主管理的功能、科学文化的创新功能、可持续发展的功能及弥补政府与市场失灵的功能。 （三）非营利组织应当既保持自己与政府和企业的相对独立性，同时又能形成良好的合作关系。在德国，有六大协会已经与政府建立了正式的合作关系，政府有义务就主要的社会发展问题同它们协商。这样，非营利组织就可以参与到政策的制定过程，与政府的沟通就有了制度上的保障。在英国，政府和非营利组织的代表于1998年共同签署了一份英国政府和志愿及社会部门关系的协议。协议确立了政府和志愿及社会部门各自相对应的5项责任。其中，政府的责任主要包括:承认和支持志愿及社会部门的独立性;以参与、明确、透明的原则提供资助，并需要就融资方式、签署合同、承包等方面征询志愿及社会部门的意见;对可能影响志愿及社会部门的政策制定需要征询它们的意见;促进互惠的工作关系;政府和志愿及社会部门一起建立评估系统;每年对协议的实施情况进行评估。相应地，志愿及社会部门的责任包括:保持高度的治理与责任;遵守法律和相应规范;在参与政策制定过程中与服务对象和其他利益相关者进行协商;促进互惠的工作关系;同政府一起对协议的实施情况进行评估。布莱尔首相在协议首页的致辞中对协议提出了高度赞赏:“本协议将为英国各级政府和志愿及社会部门之间的关系提供指导。对于建立公平和包容性社会的共同目标意义重大。”此外，还存在政府对非营利部门的资金支持问题。根据许多国家的实践，政府采购，尤其是公开招标的方式，是一种既能有效提供必要的财政支持，同时又不至于过多干涉非营利组织内部事务的机制。 （四）健全的内外部监督管理体制。从管理体制看，各国的法律结构不同，对非营利组织管理的侧重点不同，管理机构也不尽相同，但一般趋向采用过程控制的原则以及在法治背景下的制度约束和社会规范。在美国，对非营利组织的管理以税收为重点，管理的法律框架亦以税法为基础。非营利组织需要向联邦税务局报告财务情况，如果它申请获得了联邦税法第501条规定的税收优惠的资格，则由税务局负责审查核准，同时通过公开和透明的机制对其开展活动和运作的全过程实行社会监督。日本对非营利组织的管理职责分散在许多部门中，经济企划厅负责一般非营利组织的登记注册，文部省、厚生省则负责学校、医院等专业性非营利组织的登记注册，对不同类型的非营利组织依据特殊的法规规范。英国的慈善管理委员会是一个对非营利组织实行综合管理的机构，它是英国政府的一个特设机构，不隶属于任何其它机构，也独立于任何党派和政治权力而存在，向法院而不是政府部门负责。由它统一负责非营利组织的登记注册，并对年营业额大于1万英镑的非营利组织进行审查监督。社会监督是一个不可替代的机制，对非营利组织实行社会监督的理论依据来自于对非营利组织“公共责任”的追问。非营利组织接受社会的捐赠和以税收优惠等形式获得公益资产，前提是做出非营利性宗旨的承诺，因而有责任向公众做出交待，向社会公众公开其财务、活动、管理等方面的信息。社会监督虽然是一种非正式监督机制，但它使每一个对该组织关心或有疑问的人都可以对它进行检查、监督，一旦被发现问题，则会受到严格的处罚，相当于给了非营利组织一个强烈的自律激励。所以其操作成本低，实行有效，社会效益好，起到正式监督机制所不能替代的作用。4 结论非营利组织与营利组织一样存在着财务风险，为了提高非营利组织的财务管理水平，使非营利组织呈良性发展，非营利组织应该重视财务风险，对其财务风险进行识别，并建立预警机制对财务风险进行控制，以便采取相应的措施避免非营利组织陷入财务困境，在确定了财务风险预警指标后，非营利组织可以采用专家调查法、德尔菲法来对这些指标赋予权重，然后构建一个多元线性函数模型。多指标建立的风险度评估模型运用多个财务指标加权汇总产生的总判别值来综合评估风险度，可以克服单指标模型无法区别不同指标因素对组织整体风险的作用和不能准确反映各指标正反交替变化对组织影响的缺点，在建立了财务风险预警系统后，为了实现控制非营利组织财务风险的目的，非营利组织应将风险预警指标层层分解到负责组织运营活动的各个部门，不但能够辅助总体财务预警系统深入寻找财务问题产生的根源，以便找到相应的对策，还能够使各部门之间协调解决瓶颈问题，这样不仅能够提高非营利组织的用资效率，还能拓宽非营利组织的筹资渠道，使非营利组织为社会提供更多的公益服务，充分发挥其作为社会“第三部门”的作用。附件2：外文原文 Does the government crowd-out private donations? New evidence from a sample of the non-profit organizationAbstractThe development of non-profit organizations is rooted in the market economy and democratic political system, and developed market economy has a history of one hundred years.The non-profit organizations in the legal system, fund raising,and government relations and internal and external supervision and management system and other aspects of the experience is worth us in practice, combined with their own actual conditions to use.KeywordsNon-profit organization, development, enlightenment, community organization 1 Introduction The development of non-profit organizations is in developing countries. In recent years, the government from almighty government to limited government, provides a broad institutional space for the development of non-profit organizations. Non-profit organizations, on the one hand can effectively make up the defect as a national system for the first sector of the lack of efficiency, and better able to undertake the limited government to social functions, on the other hand, can also overcome the lack of fair market system defects, and solutions for solving the problem of market interest. The development of non-profit organizations is rooted in the market economy and democratic political system, and developed market economy has a history of one hundred years, the development of non-profit organizations have some things in common and mature experience, is worth learning and reference. 2 Background informationThe rise of non-profit organizations.Since the nineteen eighties, non-profit organizations have made rapid development in the global scope, as American scholar of Leicester Salamon said: we are living in a global Association Revolution.History will prove that, the importance of this revolution of the late twentieth Century world not as important as the rise of national for the late nineteenth Century world. As a result, the emergence of a global third departments: the number of self-management of private organizations, they are not committed to the distribution of profits to shareholders or directors, but the pursuit of common goals in addition to formal state organs.Based on the analysis of 41 countries, found that the average size of transformation of nonprofit organization is about: economic contribution accounted for 4.6% of world GDP, employment population accounts for 5% of total population, non-agricultural employment service employment population of 10%, equivalent to the employment in the public sector 27%. While in some developed countries, such as Holland, reland and other countries, non-profit sector contributed to its GDP, the employment population accounts for more than 10% of the non-agricultural employed population.3 Discussion and Conclusion(a)complete legal framework on the international legal framework for the management of non-profit organization has different mode. In the United States, according to the federal tax code, in religious, charitable, educational, scientific, public safety experiment, literature, promote amateur sports competition or seven ways to prevent child abuse or animal, non-profit, non-political organization can apply to become a charitable organization, obtain preferential tax. In addition, there is not a special law to unified regulation of the activities of nonprofit organization, various volunteer activities have infiltrated the operation mechanism in the whole society.The traditional British non-profit organization mainly from voluntary cooperation and folk charity, they are called voluntary sector, than we usually sense of non-profit sector concept to narrow, its history can be traced back to several centuries ago,The British in 1601 introduced the charity law and remedy, is the worlds special specification earlier non profit organization and non-profit behavior regulations.In addition, some countries in the nonprofit sector with the basic law, in order to promote the development of this kind of organization and regulate its activities, such as Japans non-profit organization, South Africas specific non-profit activities promotion law, law of Germany, Hungary commonweal organization law, Czech the corporate welfare law and so on, not the same as the focus, but its role is to be the legal living space from large organizations, the non-profit organization legal person status, put it into the appropriate legal system, to ensure the independence, autonomy, non-profit organization.(b) Raise funds through various channels.Main fund source of non-profit organization three channels: the folk donation, service charges and the government subsidies.Private donations, including from individuals, foundations and corporate donations, this is the source of income of non-profit organization unique, one of them is with the public sector and private for-profit signs.In developed countries, the folk donation is the United States highest proportion, accounted for 19%.The rest of the world is more limited, England, Germany, law, respectively, accounted for only 12%, 4%, 7%, 1%.The service charge is an extremely important source to obtain funds to non-profit organizations.In the US, Italy, Japan, from fees, charges and business income in the proportion of more than half, constitute the largest part of the total income of non-profit organization. In the United States, a new trend in recent years is the nonprofit sector increasingly commercialized. Government subsidies, including direct grants, contracts and compensation. In the developed countries in Europe, a non-profit organization source of funds is the biggest government subsidies and grants.Such as the German non-profit organization 68% of the income from the government, France accounted for 60%.In the United States, the government in addition to the non-profit organizations to direct assistance, but also through the income tax exemption for enterprises, private and non-profit donation tax cuts for nonprofit organizations provide indirect support.Relatively abundant sources of funds, to a certain extent, to ensure that the non-profit organization has the ability to realize its rescue function, democratic participation and democratic management functions, scientific and cultural innovation, sustainable development and make up for the market failure and government failure function.(c) Forming partnerships with the governmentIn concept, non-profit organizations should not only keep their and the relative independence of the government and the enterprises, but also can form good relations of cooperation.In Germany, there are six major association has established a cooperative relationship with the government official, the government has the obligation to social development problems with their negotiation.In this way, the non-profit organization can participate in the policy making process, communication with the government have institutional guarantee.In the UK, on behalf of the government and the non-profit organization in 1998 signed a the British government and the voluntary and community sector Relations Agreement.The Agreement establishes 5 items of responsible government and the voluntary and community sector each corresponding.Among them, the governments responsibility mainly includes: the recognition and support of the voluntary and community sector independence; provide funding to participate, clear, transparent principle, and need financing, the signing of the contract, contract, consultation with the voluntary and community sector advice; may impact on the voluntary and community sector policy makers need to consult them advice; promotion mutually beneficial relations of government and the voluntary and community sector; with the establishment of evaluation system; and an annual assessment of implementation of protocol.Accordingly, the voluntary and community sector responsibilities include: conservation and responsibility of height; abide by the law and the corresponding specification; participation in policy formulation process and service objects and other stakeholder consultations; promote mutually beneficial relations of work; evaluation of the implementation of the agreement with the government. Blair prime minister in his speech the home page of agreement protocol put forward highly praised: this agreement will provide guidance for the relationship between the British government and the voluntary and community sector. . . For the establishment of a fair and inclusive society is the common goal of great significance. In addition, there are government support to the non-profit sector funds. According to the practice of government procurement, many countries, especially the open tender, is a can not only effectively to provide the necessary financial support, at the same time not mechanism too much interference in the internal affairs of the non-profit organization.(d) Internal and external supervision and management system of sound from the management system, the legal structure of different countries, different to the non-profit organization management emphasis, management institutions are not the same, but the general trend of the process control principle and the rule of law under the background of institutional constraints and social norms. In the United States, for non-profit organization management tax as the key, the legal framework of management in tax law as the basis. Non-profit organizations are required to provide the federal tax bureau to report the financial situation, if it had been applied for federal tax law provisions of article 501st of the tax revenue preferential qualification, by the tax bureau shall be responsible for the examination and approval, at the same time, through the mechanism of open and transparent supervision on the whole process of its activities and operations. Japan for non-profit organization management responsibilities dispersed in many departments, economic planning agency responsible for general not-for-profit organizations registered, Ministry of education, Ministry of health is responsible for the registration of professional non-profit organizations such as schools and hospitals, and regulations on different types of nonprofit organizations on the basis of special. The Charity Commission of England is a non-profit organization to implement comprehensive management mechanism, it is an ad hoc organization of the British government, not belonging to any other institutions, and independent of any political party and political power exists, is responsible to the court rather than government departments. It is responsible for non-profit organizations registered, non-profit organizations and the annual turnover of more than 10000 pounds of examination and supervision.4 ConclusionNon-profit organizations and profit organizations as there is a financial risk, in order to improve the financial management of non-profit organizations, non-profit organizations in the benign development, non-profit organizations should pay attention to the financial risk, to