天津体育学院学报2016,Vol.31Issue(1):18-23,6.DOI:10.13297/j.cnki.issn1005-0000.2016.01.004
体育类民办非企业单位的资产困境与路径选择--资源依赖理论的视角
Dilemma and Pathways of Private Non-enterprise Units of Sports:From the View of Resource Dependence Theory
摘要
Abstract
As a sport non-profit organization,Private non-enterprise units of sport(PNEUS)is a kind of public welfare non-profit organization which devel⁃opment is not only affected by the western civil society theory,but also constrained by the overall social transformation and lack of the public welfare culture in China. Since the establishment of legal identity for more than a decade year,the development of the PNEUS is fast,but overall poor efficiency. Asset is cur⁃rently one of the main factors affecting the development of the PNEUS,which involves the organization itself,and the dependence and interaction between or⁃ganization and external environment. This paper is about to promote its development ,enhance the level of sports public service by exploring the assets dilem⁃ma of the PNEUS and its practical path. From the view of resource dependence theory,using the methods of literature reference and interview,this paper dis⁃cussed the assets dilemma of PNEUS and offers some pathways. These factors as following led to a dilemma. The launch of the fund as a partial donation is bi⁃ased. The governmental financial support is not balanced. Sport service charges are too low. Employee salaries are too low. The range of tax incentives is not wide. Venue rental,water and electricity are somewhat expensive. Finally, on the outside of the organization,government can give special treatment on launched funds. PNEUS should be funded by the sports lottery welfare. Government should positively purchase public sports service of PNEUS. PNEUS should be given tax incentives as that of small and micro businesses. On the inside of the organization ,PNEUS should as soon as possible perfect the account⁃ing system,promote the ability to seek sponsorship from social philanthropy,improve the salary level of its employee,reduce the charge for water,electricity and house rent.关键词
民办非企业单位/资产困境/路径/资源依赖理论Key words
Private Non-enterprise Units/dilemma of assets/pathway/Resource Dependence Theory分类
教育学引用本文复制引用
许宁,黄亚玲..体育类民办非企业单位的资产困境与路径选择--资源依赖理论的视角[J].天津体育学院学报,2016,31(1):18-23,6.基金项目
国家社会科学基金项目(项目编号12BTY020);中央高校基本科研业务费专项资金资助课题 ()