我国表演艺术非营利组织制度发展探究

Exploring of the Non- profit Organizations System's Development in Chinese Performing Arts

财务困境是所有演艺组织面临的共同难题,中国的文艺院团更有着体制的约束。在表演艺术领域广泛采取非营利组织的方式构造市场主体是国际的共同经验,这不仅是因为非营利组织具有组织性、自治性、非营利性、利润不可分配约束等基本特征,更重要的是,非营利组织的制度设计形成了较强的激励,吸引资本和人力资本对艺术发展进行投资。因此,建议中国完善表演艺术非营利组织免税资格认定、准入、捐赠等法律,明确营利和非营利院团的权利责任,促进院团分化为营利和非营利组织形式。

Financial dilemma is the common problem for all performing arts organizations, in which there is institutional con- straints for those Chinese ones. Setting up non - profit organizations （NP0s） is the normal way outside the world. It is not only because of those basic characteristics the NPOs have, such as organized, autonomy, non - profit, profit allocation constraints, but also because of the special incentives they can provide, in order to attract capital and human capital. Therefore, the paper suggests China improving the law about the NPOs in duty -free qualification, access, donation and so on, clearing the rights and responsibility of those for - profit and non - profit ones to promote the performing arts organization＇ s differentiation into for - profit and non- profit organization forms.