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引言：
有几个因素可以很明显地区分营利机构与非营利机构。通过理解这些不同，人们可以很轻松地识别非营利机构。这些不同被分为意义、资金来源、所有权与控制权、人力资源管理、会计、资产配置和利润的利用几大类。
意义
营利机构与非营利机构最大的区别在于它们的宗旨意义。意义可以定义为某个事物的重要性，尤其是当这个事物对于即将发生的一切有所影响。此外，它还可以被解释为一个组织的重要性，一个组织的影响或者其存在的目的。每一个组织都是因某个目的或亟待实现的目标而形成的。大部分营利机构是为了创造利润，也就意味着赚的钱比投入资金更多。营利机构的目的是实现利润最大化和增加所有者的财富。因此，营利机构往往以一定的价格为市场提供一些产品或服务来增加收入。这些收入将分发给组织的所有者们。所有者有权决定是自己保留所有利润还是重新投入一部分继续运行。
另一方面，一般而言，非盈利组织的建立是为了促进社会福利和满足社会的需求，比如说某些特殊的宗教性质的、人道主义性质的，慈善性质的，以教育为目的和一保护环境为目的的。根据普鲁格萨马兹所言，非营利机构的主要目的是通过把人们聚集在一起，提供一些服务来帮助人们改善社会，经济和生活状况。
There are several elements that obviously distinguish nonprofit organization from profit organization. Through the understanding of these differences will enable people to identify the nonprofit organization easily. These differences can be classified as significance, sources of fund, ownership and control, human resources management, accounting, assets distribution and used of profit of an organization.
1.1意义—— Significance
The main difference for a profit and nonprofit organization is their significance. Significance can be defined as the importance of something, especially when this has an effect on what happens in the future . On the other way round, it can be explained as the importance of an organization, the affection of an organization or the purpose of its existence. Every organization is formed with a certain purpose or objective to be achieved. A profit organization exists mainly to generate profit which means to earn more money than those have been invested in. Profit organization aims to maximize profit and increase business owner’s wealth. Therefore, profit organizations usually come out with products or services that are offered at certain price level in the market to generate income. The income will then be distributed to the owners of the organization. It is the right of owners to decide whether to keep all profit themselves or reinvest parts or all of the profits into the business.
On the other hand, nonprofit organizations are generally formed to promote social welfare and fulfill society’s needs like for some specific religious, humanitarian, charity purpose, educational purpose and environment protection. According to Prugsamatz (2010), the main objective of nonprofit organization is to provide services to people by bringing people together and help them through improving the level of societies, economic and social situations; responding to various foreseeable and unforeseeable challenges encountered by society; environmental preservation; and other humanitarian efforts geared toward growth, development, and preservation. Besides Weerawardena, McDonald and Mort (2010) also said that nonprofit organization exists to provide services to fulfill the needs that will not be satisfied by both private and public sector. Therefore, nonprofit organization plays vital roles in organizing activities that will help in meeting nation’s needs. All the activities perform in nonprofit organization must consistent with the purposes as stated before. The intention of a nonprofit organization’s operations is to manage and distribute fund into programs and activities that would assist in meeting society’s needs. Hence, proper fund management is became the fundamental element to success the organization. Nonprofit organizations are concerned with proper fund management to minimize the operating costs in order to maximize the usage of fund for social welfare.
1.2资金来源—— Sources of Fund
Fund is the fundamental element for the survival of an organization. It is defined as an amount of money that has been saved or has been made available for a particular purpose (Hornby, 2005). Fund is required to finance the activities run in an organization and the activities include operation activities, administration activities, development activities and investment activities. Therefore, it is very vital for an organization to obtain sufficient fund from various sources to maintain the organization’s functionality. In profit organizations, sales revenue include cash sale and credit sale are the main sources of fund to the organizations. Profit organizations rely mainly on the income generated from normal business activities and the credit arrangements from the suppliers and creditors to finance their operation. Besides that, profit organizations are allowed to raise fund from public at large through issuing of companies’ shares. The investors will be offered certain percentage of ownership in accordance to the capital invested or fund injected into the organization. Profit organization can also obtain fund through employment of loan. Loan will provide the organization an amount of money that is required to finance organization’s projects. The organization will then repay the loan after a certain period of time with certain percentage of interest with the earning obtains from the businesses.
On the other way round, a nonprofit organization can obtain fund through variety of sources. The funds can be gathered from fee for services, special events, donations and grants from individuals, government agencies and other organizations. Among these sources of fund, donation will contribute to major part of the fund received by the organization. As nonprofit organization is only able to collect fund from the donors solely based on the trust of donors toward the organizations, nonprofit organizations have to ensure the proper management of fund to maintain their reputation and gain donors’ confident toward the organization. Thus, nonprofit organization must be very conscious in the usage of the money to ensure that the benefits given to targeted recipients will be maximized. In the context to get donation from others, special event would be the most suitable ways to attract the donors and get donors’ acknowledgements. Grant is another good alternative to obtain fund, however, this source is inconsistence and therefore cannot rely too much on it. Whereas, fee for services is often an uncommon used alternative.
1.3 所有权和控制权——Ownership and Control
Another significant different of profit and nonprofit organization is related with the ownership and control over the organization. The ownership and control of a profit organization will often refer to which type of organization that the profit organization is. As an owner managed organization which is either sole proprietorship or partnership, the owner retains two principal powers in which the owner makes managerial decisions of the firm and entitles to the profits of the firm (Marks, 1999). In simple words, the owners own the company and having control on the operations and managements of the company. However, for large public held corporation, the owners remain their claim on the profit but do not having the direct control over the entire corporation (Marks, 1999). The owners of the big corporation which also call as shareholders, are having right to receive profit in the form of dividend annually from the organization. However, shareholders do not have right to make decision for the organization. This responsibility is eventually placed on the manager, who has been appointed by the board of director, who is formed by the shareholders of the organization. According to Marks (1999), managers have control on the organization but possess relatively small or no residual claims.
On the other hand, a nonprofit organization does not have an owner to control over the organization. Hence, there are no shareholder exist in a nonprofit organization. As said by Glaeser (2003), even those who have funded the nonprofit organization through donation cannot obtain the control over the nonprofit organization. Therefore, nonprofit organization is existed as an independent body that is not owned by anyone. However, nonprofit organization is officially controlled and managed by its board of director. The board of director of a nonprofit organization is usually formed by some of the major donor or their representative. Although the board is having authority to make decision and manage the organization, they do not own the organization. The organization itself is independent from anyone including those managing it. Therefore, board members are not able to sell or transfer their control rights to other and they do not own any valuable that will contribute to organization’s success (Glaeser, 2003). In short, the board of director controls over nonprofit organization yet does not own and entitled to the profit distribution.
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