A Methodology for Measuring the Financial Vulnerability of Charitable Nonprofit Organizations
A Methodology for Measuring the Financial Vulnerability of Charitable Nonprofit Organizations
复制标题
衡量慈善非营利组织财务脆弱性的方法
DOI：
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发表时间：
1991
期刊：
影响因子：
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通讯作者：
Cyril F. Chang
中科院分区：
文献类型：
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作者：
H. Tuckman;Cyril F. Chang
这篇文章将一个慈善非营利组织定义为财务脆弱的组织，如果它有可能在财务冲击发生时立即削减服务。它讨论了为什么非营利部门的脆弱性是感兴趣的研究人员，探讨了第三方融资的不稳定作用，认为缺乏脆弱性研究的原因，并提出了一个概念框架，确定财务脆弱的非营利组织。定义了四个脆弱性标准，并将其应用于1983年由4，730个美国慈善非营利组织提交的纳税申报表的全国样本。然后分析处于风险中的组织的财务数据，以识别脆弱组织和其他非营利组织的特征。
This article defines a charitable nonprofit organization as financially vulnerable if it is likely to cut service offerings immediately when a financial shock occurs. It discusses why the vulnerability of the nonprofit sector is of interest to researchers, explores the destabilizing role of third-party finance, considers the reasons for the lack of research on vulnerability, and presents a conceptual framework for identifying finan cially vulnerable nonprofits. Four vulnerability criteria are defined and applied to a 1983 national sample of tax returns filed by 4,730 U.S. charitable nonprofits. The financial data of at-risk organizations are then analyzed to discern the characteristics of vulnerable and other nonprofit organizations.