基于成本导向视角下的非营利组织管理费用探讨

Administration Fee of Non-profitable Organizations based on Cost-oriented Perspectives

文章根据捐赠方偏好与非营利组织使命的契合程度、监管方对非营利组织控制程度,为管理费计提提供一个新的情境分类即依据非营利组织能力、监管方控制(问责)程度、捐赠方偏好、慈善项目难易度四种情境,分别计提不同的管理费用。管理费计提比例,究其实质是一个成本权衡的问题,依据不同情境选择最优计提比例,并将其限定在合理范围内,对非营利组织构建其公信力,拓宽善款渠道,以及组织的良性发展皆有重要的指导意义。

A new typology is provided in the article, based on the consilience of donator preference and the mis- sion of non-profitable organizations, and the monitoring that supervising entities have on non-profitable organizations. The amount of administration fee should be determined according to the four criteria including the ability of such originations, the monitoring level of supervising entities, the preference of donators and the difficulty of the charity program. Flexible criteria established above are of significance for the benign development of the organiza- tions.