摘要
财务治理采取集权式、分权式抑或二者的结合,将对非营利组织获取和使用资源的经济性、效率和效果产生重要影响。由于集权和分权各有优缺点,非营利组织管理当局应当依据财务管理的具体运行情况,在充分考虑组织内外部各种因素的基础上,实行一种集权和分权均衡结合的"适度分权"模式。
The adoption of centralization, decentralization or their composite of financial governance will have important influences on economy, efficiency and effect of nonprofits＇ achieving and using resources. Because centralization and decentralization have respectively their own advantages and disadvantages, management should realize the balance between them and adopt a mode of ＂moderate decentralization＂ according to actual operation of financial management and internal and external influential factors of nonprofits.
出处
《经济问题》
CSSCI
北大核心
2007年第11期29-31,共3页
On Economic Problems
关键词
非营利组织
财务治理
集权
分权
nonprofits
financial govemance
centralization
decentralization
