非营利组织作为一种重要的社会组织类型,其低效率运行一直为学界所责难。本文通过比较非营利组织和营利性组织在行业环境、组织内部、公共关系三个方面的差异,从非营利组织法人属性类别的角度对非营利组织法人进行划分,对比公司治理结构,构建了非营利组织的典型治理结构,分析公司治理结构和非营利组织治理结构之间的区别。认为不一致的剩余索取权和剩余控制权以及多监督主体是非营利组织治理效率低下的根本原因。

Nonprofit organizations, as a kind of the most important organizations, are crucially criticized for their badly operation. This paper describes the organizational characters by comparing the difference between nonprofit organizations and for-profit organizations by three dimensions: industry environment, organization elements and public relationships, classifies the four types of corporation organization, structures typed governance structure in China context, and analyses the governance structure difference between corporate and nonprofit organizations. We find it is the residual claim not fit for the residual control and multi-monitoring bodies that why the governance of nonprofit organizations are badly operated.