基于健全财务观的非营利组织财务管理

近年来,非营利组织在我国得到了迅猛的发展,然而其财务管理水平却严重滞后。文章通过对非营利组织财务问题的研究,认为非营利组织的财务管理应该是基于健全财务观的。健全财务观要求非营利组织公正地履行资产受托人的责任,更新财务理念,借鉴和使用企业财务管理的观念和方法,使得组织获取并有效使用资产,最大程度地实现组织的社会使命,并最终实现可持续健康发展。     

城市老年住房建设模式的探讨

我国已经进入人口老龄化阶段 ,延长老人健康生活的年龄 ,减少老人因居住及环境设施不适宜所带来的生活不便 ,探索适合老人居住的住房建设和管理模式 ,提高老人的生活质量 ,已经成为一个迫切需要研究和解决的社会问题     

Criteria families use to select nursing homes

The study is conducted to determine families' rankings of characteristics they consider most important when selecting a nursing home. Friedman's two-way analysis of variance is used to test for differences in the rankings. In response to a mailed survey, 231 families rank the characteristics in the following order: quality of care, appearance, atmosphere, location, reputation, building safety, quality of food, cost, and activities. Relationships are also found between the rankings and the demographic characteristics: gender, marital status, education, income, number of homes available, patient/respondent relationship, and distance respondent lived from the chosen home.     

论培育和规范城镇住房租赁市场的意义和对策

本文阐述了住房租赁具有住房使用价值的分期零星出售和住房融资两重属性,分析了住房租赁的特点和培育住房租赁市场的重要意义,提出了培育和规范住房租赁市场的对策措施。     

Managing Change in Nonprofit Organizations: Insights from the UK Charity Retail Sector

Moves toward increased professionalism are now an almost taken-for-granted aspect of change across the nonprofit sector both in the United States and in the United Kingdom. This paper uses the case of UK charity retail to explore the impacts of this move to professionalism, on managers at the local level. In doing so it seeks to develop appropriate techniques for managing change both in charity retail and more broadly, in nonprofit organizations per se. The professionalization of charities' trading activities has resulted in a series of changes at the local level; these include the introduction of new forms of staff, changes to policies regarding the sourcing, pricing, and presentation of stock, and an increased emphasis on sales targets, league tables, and incentive schemes designed to motivate managers to increase sales. These policies set at head office level have had significant impact on the day-to-day working experiences of branch managers. This paper explores managers' reactions to these changes and examines the extent to which such policies could be said to be successful. To conclude, recommendations are made as to the most appropriate approaches to professionalizing charity retail operations. These conclusions are broadened to offer insights into appropriate techniques for managing change in nonprofit organizations.     

保障性住房与新生代农民工城市居留意愿——来自2017年中国流动人口动态监测调查的证据

住房是农民工进入城市、融入城市的安身立命之所,而建设保障性住房(简称“保障房”)是改善农民工居住条件,推进农民工市民化进程的关键举措之一.在此背景下,结合最新的2017年中国流动人口动态监测调查数据,系统考察了保障房对新生代农民工城市居留意愿的影响.研究表明:第一,居住在保障房的新生代农民工比例仍然偏低,意味着针对农民工的保障房建设依然任重道远.第二,相比于租房,保障房对新生代农民工城市居留意愿具有显著正向影响,在加入其他解释变量后,结论保持一致.考虑到模型中潜在的选择性偏误,运用倾向得分匹配法构建反事实框架加以纠正,并通过逆向概率加权法、逆向概率加权回归调整法、调整变量衡量方式等进行稳健性检验,结论依然成立.第三,保障房对新生代农民工城市居留意愿的影响存在代际差异,相比于90后农民工,保障房对80后农民工的影响更明显.由此,提出要发挥保障房在农民工市民化进程中的作用,应当突出保障房建设的多样性与差异化、优先考虑就业居住超五年和80后农民工等方面实施更有利于新生代农民工的住房制度改革举措.     

宁波市农村宅基地流转机制初探

文章结合宁波市新农村建设的相关调查,认为目前宅基地流转的主要方式有出租、出售和置换等三种。宅基地流转中存在的主要问题是宅基地流转的现实需求与相关法律法规的限制性矛盾十分突出。因此,必须建立以“单向流转、有序实施”为总体框架的农村宅基地流转新机制,形成以镇(乡)为单位的宅基地统一审批机制、农村宅基地统一管理使用机制、农村宅基地有偿使用流转机制和城乡一体化的宅基地流转机制。为保证新机制安全、有效、健康地运行,还应该修改《宁波市农村宅基地管理办法》,建立以多元投入为核心的农村宅基地流转保障基金,改革户籍制度,降低农民进城(镇)、居民进村的门槛,建立规范、有序的农村宅基地市场,从而推动和谐有序的新农村建设。     

The private sector and urban housing production process in Nigeria: A study of small-scale landlords in Abuja

The private production system continues to supply the majority of housing to the population of Third World cities. In Nigeria, statistics show that the bulk of urban housing units is supplied for rent by small-scale private landlords. This paper examines the process of housing production among this category of producers using, as a case study, the peripheral settlements of Abuja, Nigeria's new capital city. A predominance of small-size sole proprietorships is established among the small-scale house building firms, mostly for reasons of maintaining operational flexibility and cost saving. It is also found that the greatest attraction of investing in rental housing by small entrepreneurs is the hedge it provides against inflation and the stability and permanence it introduces into the capital base of economic pursuits. A strong influence of traditional chiefs in land supply is revealed, together with the emergence of a commercialised land market, resulting in speculation and contributing to rising land prices. It is shown that building materials are the most problematic of the key building components to the housing production process. It is argued that small building firms would make more profit if they had access to formal sector working capital and that the practice of using casual workers in project execution has the advantage of enabling firms to survive periods of job drought, but does not encourage growth of the firms, apprenticeship training and skills development in the house construction industry. It is concluded that what is needed to enhance the operation of this category of producers is for government to accept an enabling role that will seek to minimise the financial burden and risks to which they are currently exposed.     

我国发展社会型住房合作社的难点及对策

随着我国住房制度以及人事制度改革的不断深化,我国的职工型住房合作社之路已走到尽头,而发展社会型住房合作社却又受到法律法规不到位、社员资格认定难、既得利益者的阻挠、产权交易等诸多问题的困扰。我们认为,可以通过加快在社会型住房合作社方面的立法、让金融部门积极参与社会型住房合作社的建设、政府加大对社会型住房合作社的支持力度等措施来解决这一难题。     

我国廉租房制度建设中的问题及对策探讨

从认识层面、制度层面、操作层面指出了目前我国廉租房制度建设中存在的问题,分析了问题产生的深层次原因,并从认识、制度、操作三个层面探索了适合我国国情的廉租房制度建设的对策和建议。