论文部分内容阅读
非营利机构1993年联合国、世界银行、经合组织等共同编写的《国民经济核算体系(SNA)》中,把社会实体主要分为四类:一是公司;二是准公司;三是非营利机构(英文名non-profltinstitution,缩写 NPI);四是政府机构。非营利机构具有如下的主要性质和特点:1、向社会提供公益性服务;2、取之于民,用之于民,不以营利为目的;3、非营利机构并不意味着其不能创造营运结余,但是其结余不得“分红”。捐赠者或投资者不能享受任何形式的经济回报。非营利机构职员的待遇不得超过处于相似情况、履行相似职责、执行相似任务的其他人的收入;4、非营利机构通常得到优惠的税收政策,包括免交所得税;5、非营利机构受到
Non-profit institutions In 1993, the National Accounts System (SNA), jointly prepared by the United Nations, the World Bank and the OECD, classified social entities into four major groups: one is a company; another is a quasi-corporation; and a third is a non-profit organization (English name non-profltinstitution, abbreviated NPI); Fourth, government agencies. Nonprofit organizations have the following main features and characteristics: 1, to provide public welfare services; 2, take the people, use for the people, not for profit; 3, non-profit institutions do not mean that they can not create Operating balance, but the balance can not “dividend ”. Donors or investors can not enjoy any form of economic return. Nonprofit institutions should not be paid more than those in similar circumstances, who perform similar duties and perform similar tasks. 4. Non-profit institutions usually receive preferential tax policies, including exemption from income tax. 5. Non-profit institutions receive