中国公益性基金会市场化运作研究

发布时间：2018-04-05 14:23

本文选题：基金会　切入点：市场化运作　出处：《南京大学》2015年硕士论文

【摘要】：自2004年3月国务院颁布了《基金会管理条例》以来,我国公益性基金会无论是数量、活动范围、自身能力还是社会影响力都与日俱增。截止至2015年5月,在中国各级登记管理机关登记注册的基金会共4399家,其中2895家为非公募基金会。整体看来,中国基金会的运作不断市场化专业化,基金会行业整体呈现出良好的发展势头。然而在全球经济下滑和通货膨胀的影响下,基金会自身面临的运作压力也不断增大。因此,公益性基金会如何有效运作,从而实现公益目标,提升贡献层次已成为中国基金会课题的研究重点。公益性基金会的市场化运作是对于资源日益短缺现实的回应,其中,采用公司制的内部治理结构以及将项目管理和资金运作分离是基金会运作比较常见的搭配。中国公益性基金会市场化运作的具体表现包括：捐赠走向制度化,组织治理专业化,公益劝募技巧化以及以投资促进公益等。但是在实际运作过程中,也存在如筹资渠道单一、项目运作经验不足、法律法规不完善以及社会舆论压力大等问题。因此,中国公益性基金会的市场化运作仍在探索阶段。美国基金会积极探索市场化运作道路,各类基金会秉持自身的慈善理念、制定合理高效的内部管理制度、形成了各有特色的资金运作模式,将自身的社会影响力发挥到最大。成功的市场化运作,与管理体制息息相关。美国对基金会的管理特点可以概括为放松管制重在监督,即在基金会等非营利组织的登记类型和服务领域方面放松,而在免税资格申请和服务宗旨的履行方面加强监管。文章以美国最大的私人基金会——比尔和梅琳达·盖茨基金会为案例分析对象,深入剖析其内部治理结构和资金运作模式。盖茨基金会的内部治理结构与现代公司制度的治理架构相似,最高决策是联席主席和理事,管理委员会则包括各职能部门的首席官员,协助理事会进行相关的决策事宜,而具体工作则由基金会四大项目总裁带领的团队分别执行。盖茨基金会独具特色的双实体运作模式,反映出基金会对专业化运作的极高要求。基金会更多负责项目的选择、制定、实施以及效果评估,而信托基金则专注于资金的保值增值活动。对比中美两国基金会市场化运作的状况,探究市场化运作的影响因素后,本文尝试给中国基金会的市场化运作提出建议,包括：更加专业化地运作资金,尤其是在中国资本市场不断发展的背景下,尝试运用投资组合,找到适合自己的投资方式,努力让基金会的资产保值增值；其二,基金会的项目管理高效化合理化,“引进来”和“走出去”相结合,重视国内外合作,提升国际影响力；其三,信息披露及时透明,给予公众了解基金会运作情况,尤其是资金运作状况的机会,为自身发展拓展空间；最后,处理好“开源”与“节流”的平衡,每一个基金会的健康稳定发展直接关系到中国公益生态链的可持续发展。
[Abstract]:Since March 2004 the State Council promulgated the "Regulations on Administration of the fund since the public welfare fund in China will be either the number, scope of activities, their ability or social influence. All grow with each passing day by the end of May 2015, registered in the registration authority at all levels of the China fund a total of 4399, of which 2895 for non-public funds overall. Chinese, the operation of the foundation to market professional foundation, the whole industry has shown a good momentum of development. However, in the global economic slowdown and inflation, the fund is facing its own operating pressure is also increasing. Therefore, public welfare fund to operate effectively, so as to achieve the goal of public welfare, enhance the level of contribution has become the focus of research Chinese foundation project. The operation of the market of public welfare fund is to respond to the reality of the growing shortage of resources, which adopts the Corporation within Department of governance and project management and capital operation separation is the foundation operates more common collocation. The specific performance Chinese public welfare fund market operation includes donations to system, organization management professional, public fundraising skills as well as to promote public investment. But in the actual operation of the process, there are also such as project financing channels, the lack of operational experience, the problem of imperfect laws and regulations and social public opinion pressure. Therefore, the operation of the market Chinese public welfare fund is still in the exploratory stage. The fund will actively explore the market operation of the road, all kinds of funds will uphold the concept of charity itself, develop a reasonable and efficient internal management system the formation of the capital operation mode, the characteristics of their own social influence, will play to the maximum. Successful marketing operation, and is closely related to the management system of America. The management characteristics of the foundation can be summarized as deregulation on supervision, namely the type of registration and service areas in the fund and other non-profit organizations and relax in the duty-free qualification to apply for and serve the purpose of the performance supervision. This article takes the largest private foundation - the Bill and Melinda Gates foundation as the research object, this paper deeply analyzes the internal governance structure and capital operation mode. The internal governance structure of the Gates foundation and the system of modern company governance structure similar to that of the highest decision-making is co chairman and director of the management committee, including the chief officials of various functional departments, assist the Council related decisions, and the specific work by the fund four projects the president's team were executed. Two entity operation mode of the Gates foundation unique, reflecting the foundation of professional operation pole High demand. The foundation more responsible for project selection, formulation, implementation and evaluation of effect, value activities and trust fund will focus on investment. Comparing the two countries fund the operation of the market situation, study the factors that influence the operation of the market, this paper tries to give the market operation of China fund recommendations including more specialized operation funds, especially in the development of Chinese capital market background, try to use the portfolio, to find suitable for their investment, to fund assets; second, project management foundation, rationalization, "bringing in" and "going out" with attention of domestic and foreign cooperation, enhance the international influence; thirdly, information disclosure is timely and transparent, giving the public understanding of fund operation, especially the status of capital operation opportunity for its development and extension Finally, we should deal with the balance between open source and throttling. The healthy and stable development of every foundation is directly related to the sustainable development of China's public welfare ecosystem.

【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D632.9

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