德国对非政府组织的管理及启示

The Management of Non-Governmental Organizations in Germany and its Enlightenment

德国非政府组织所扮演的角色与立法、司法、行政、媒体部门相当,被合称为德国"民主制度的五大支柱"。同时,其在公民社会中所发挥的良性互动与积极参与作用也是德国经济、社会秩序得以正常运转的重要保障。无论是从数量规模、普及程度还是业务领域等角度看,德国业已成为非政府组织最为发达的国家之一。其对非政府组织在法律体系建设、登记注册、财政审查、税收监管制度等方面成熟的管理经验也先后被其他国家效仿。针对当前非政府组织在发展过程中所面临的问题,应当立足于我国实际情况,从立法、理念、制度建设等方面充分借鉴德方科学先进的管理经验,以期实现我国对非政府组织管理的质效提升。

German Non-Governmental Organizations(NGOs) play the same role as the legislative,judicial, administrative and media sectors, which are collectively called the "Five pillars of the German democratic system". And its positive interaction and active participation in civil society is also an important guarantee for the normal operation of economy and social order. Germany has become one of the most developed countries in terms of the number, scale, popularity and business scope of NGOs. Its mature management experience in the construction of legal system, registration, financial review, tax supervision system and other aspects of NGOs has also been followed by other countries. In view of the current problems faced by NGOs in the process of development, we should base on the actual situation of China, draw lessons from the scientific and advanced management experience of Germany in terms of legislation, philosophy and system construction, so as to improve the quality and efficiency of NGOs management in China.