非营利组织理事会角色与责任研究--基于中美比较分析的视角

无论是理论上的逻辑推理,还是实践中的经验总结,都揭示出非营利组织理事会所扮演的角色和承担的责任要重于企业董事会,清晰地界定理事会角色与责任是非营利组织治理的首要课题.利用因子分析可以将理事会角色与责任分为高级人力资源管理、决策、财务管理、筹资、维护与任务环境关系五类.通过中美之间的比较分析,可以以美国为参照系,折射出中国非营利组织理事会角色与责任的现实状况.实证分析的结果显示,发达国家非营利组织理事会在承担角色和责任方面要全面领先于中国.而就中国而言,基金会理事会在某些方面优于社会团体.

The Research on the Roles and Responsibilities of Boards in Nonprofit Organizations: From a Comparative Perspective Between United States and China

It can be learned from both theoretical reasoning and prac- tical summarizations that the roles and responsibilities that nonprofit boards assume are more important than those of for-profit boards. It is the chief issue of nonprofit governance to clearly define roles and responsibilities of board. The roles and responsibilities can be divided into senior human resource management, policymaking, fis- cal management, fundraising, and maintenance of relationship with task environment through factor analysis. The actual status of roles and responsibilities of nonprofit board in China can be found out by comparative analysis of setting United States as frame of reference. Empirical study reveals United States keeps ahead of China in the above field. Just in China, foundations are better than associations in some aspects of roles and responsibilities of nonprofit board. These results provide reference effects for the researches and perfections of board governance of nonprofit organizations in China.