» ГЛАВНАЯ > К содержанию номера
» Все публикации автора
Журнал научных публикаций
«Наука через призму времени»
Декабрь, 2018 / Международный научный журнал
«Наука через призму времени» №12 (21) 2018
Автор: Абалян Элина Камовна, студент
Рубрика: Экономические науки
Название статьи: Modern classification of non-profit organizations
Дата публикации: 21.11.2018
УДК 338
MODERN
CLASSIFICATION OF NON-PROFIT ORGANIZATIONS
AbalianE.K.
4nd
year students of accounting and financial faculty
Scientific
adviser: KlishinaYu.E.
candidate
of Economic Sciences, Department of Finance, Credit and Insurance
Stavropol
State Agrarian University, Stavropol
Annotation.
The views of different authors on the classification of non-profit organizations
are presented. The experience is summarized; a modern classification of
non-profit organizations with the addition of completely new classification
features is proposed. Classification of non-profit organizations according to
various criteria allows for a deeper disclosure of the content, purpose and
role, identifying priorities for the government, business community, and
citizens to support and improve the effectiveness of non-profit organizations,
and find solutions to the problems of stabilization and sustainable development
of the community as a whole. The concept of the unselfishness of the activities
of non-profit organizations has been clarified; theoretically, those
organizations that are non-profit in form, but in essence pursue some personal
gain, are excluded from the composition of non-profit organizations.
Keywords: non-profit
organization, classification feature, classification.
СОВРЕМЕННАЯ
КЛАССИФИКАЦИЯ НЕКОММЕРЧЕСКИХ ОРГАНИЗАЦИЙ
Абалян Элина Камовна
студентка 4 курса
учетно-финансового факультета
Научный
руководитель: Клишина Ю.Е.
к.э.н., кафедры финансы, кредит и страховое дело
Ставропольский
государственный аграрный университет, г. Ставрополь
Аннотация. Представлены взгляды различных авторов на классификацию некоммерческих организаций. Обобщен опыт, предложена
современная классификация некоммерческих организаций с добавлением совершенно новых классификационных признаков. Классификация некоммерческих организаций
по различным критериям позволяет глубже раскрыть содержание, цель и роль, определить приоритеты деятельности правительства, бизнес-сообщества,
граждан по поддержке и повышению эффективности деятельности некоммерческих организаций, а также найти пути
решения проблем стабилизации и устойчивого развития сообщества в целом. Уточнено понятие бескорыстия
деятельности некоммерческих
организаций; теоретически те организации, которые по форме
являются некоммерческими, но по сути
преследуют какую-то личную выгоду, исключаются из состава некоммерческих организаций.
Ключевые слова: некоммерческая организация, классификационный признак, классификация.
In his classification of
non-profit organizations, I. V. Turinin notes the
dual nature of their classification by purpose of activity. In the
classification there is no mention of the main purpose of the activities of
non-profit organizations. In accordance with the Federal Law “On Non-Profit
Organizations”, a non-profit organization is an organization that does not have
to extract profit as the main goal of its activity and does not distribute the
gained profit among the participants . I. V. Turinin does not disclose the classification of non-profit
organizations by type and by form.
According to L. R. Larina, applying this classification of non-profit
organizations in society, one can see a sharp difference in the structure of
sources of financing of a non-profit organization depending on the functional
purpose of the organization. For example, the main financial resources of
non-profit organizations working in the field of raising the culture of
citizens are budget allocations and own funds. And for non-profit organizations
engaged in charitable and humanitarian aid, the main source are
targeted funds.
In addition, the author
considers it necessary to legally define the following organizational and legal
forms of non-profit organizations: political parties, public associations,
state-owned companies and corporations, associations of peasant (farmer) farms,
economic development associations, horticultural, gardening, dacha and other
partnerships, councils of municipalities homeowners associations, religious
organizations and associations, notarial chambers,
state, municipal, private institutions eniya,
charitable and other funds, socially-oriented non-profit partnership.
V. I. Pilipenko
proposes a classification of non-profit organizations, which includes the
following classification criteria: organizational and legal form, economic way
of uniting founders, types of economic activity, purpose of activity, sources
of financing, economic nature of activity.
In our opinion, V. I. Pilipenko incorrectly formulates some types of non-profit
organizations. We believe that non-profit organizations should conduct business
and receive income only to achieve the statutory goal. In non-profit
organizations should be present in a greater degree not the economic, but the
social nature of the activity, which is not reflected in the Pilipenko classification.
In the article by E. V. Shaklein, considerable attention is paid to the
classifications of non-profit organizations for various reasons conducted by
various researchers. Classification E. V. Shakleina
built mainly on the basis of legal status. The types of non-profit
organizations that are regulated by the Civil Code of the Russian Federation,
the Federal Law “On Non-Profit Organizations” are disclosed.
In our opinion, N. N. Ibrisov does not reflect the specific, distinguishing
features of non-profit organizations. We believe that non-profit organizations
of mutual benefit can not be "truly" non-profit, as they exist only
to meet personal needs, and therefore pursue a certain
self-interest. Also, in our opinion, the objectives of activities and
activities are confused.
It would be advisable to
replace the classification attribute by activity objectives with the
characteristic by activity type.
The classification of
non-profit organizations, proposed by M. V. Knyazeva,
is quite extensive, characterizes non-profit organizations from different
angles. The author offers the following features: target audience; control
method; type of ownership; sources and forms of financing; scale of activity,
etc.
All authors offering different
classifications of non-profit organizations were summarized by us. Identified
common and differing classification features.
Thus, we can conclude that in
the considered classifications we did not find many aspects (features)
according to which it is advisable to classify non-profit organizations. In
this regard, it would be important to summarize the experience gained from the
studied authors, and add to the classification of their own author
classification features.
Thus, as a result of the
formation of our classification of non-profit organizations, we took the
classification of such authors as V.I. Pilipenko,
N.V. Semenova.
For another group of non-profit
organizations that are non-profit only formally (that is, in their charters or
declarations stating general social goals and non-profit activities, but
“having in mind” to achieve profit or vested interest “disguised” in
disinterested declarations), definition of them as non-profit mercenary
organizations.
The prevailing “generally
accepted” definition of a non-profit organization as a “socially oriented
structure with no profit objective” is not entirely correct, since
theoretically, political parties and trade unions theoretically fall into this
definition: in their charters everywhere are social goals and all of them “
non-profitable "; but they realize “narrow political” or “narrowly
professional” goals in the interests of the benefits of their members and
therefore cannot be defined as “purely socially social”.
That is, to put it more
specifically, today, the term “non-profit organizations” theoretically
understands two oppositional “entities”: “truly (truly) non-profit,”
disinterested activity for society; “Unprofitably non-commercial”,
self-serving, self-seeking, but “disguised” under disinterested.
In economic terms, in the real
socio-economic component of the non-profit organizations sector, we have two
economies in parallel: 1) “self-serving non-profit” and 2) “fundamentally
non-profit”. But these economies are “pure”, that is, separately in space and
in time, exist only theoretically. In practice, they, as a rule, function
simultaneously and together, and the same funds received by non-profit
organizations as sponsors and used in the interests of the sponsor (that is,
self-serving) have some “purely social effect” in its different aspects: the
possibility for non-profit organizations to “stay afloat” until the next
“purely statutory stage” and financing; as a chance to present yourself as a
bona fide partner in this market and increase the chances of financing; as
another similar result.
A real (non-profit) non-profit
organization is an organization that has the essence (real purpose) of
resolving contradictions and alleviating social tensions (harmonizing
relations) in the area of observance / non-compliance
(normalization) of basic human rights (primarily in the areas of power,
property and personality), not having a profit as the main goal of its
activities and not distributing the profits among the participants.
At the same time, in practice
such an organization can allow for the distribution of profits among the
participants (if it gives them the opportunity to more effectively use these
funds to achieve statutory goals), as well as participate in a mercenary
project (for example, sponsorship), if such participation gives it an
opportunity to increase the socio-economic the effect exceeding the social harm
caused by the self-interest of such a project.
Thus, the clarification on the
unselfishness of the activities of non-profit organizations emphasizes their
essence and theoretically removes from their composition those organizations
that are non-profit in form, but essentially pursue some personal gain (raising
prestige, attracting voters or customers, etc.).
Bibliography:
- Vavilova, O. A. Non-profit organizations: modern classification / O. A. Vavilova // Non-profit organizations in Russia. M., 2012. P. 12-14.
- Zhovnir, N. V. Theoretical aspects of product quality management of non-profit organizations / N. V. Zhovnir // Vestn. Orenburg. state un-that. 2011. No. 13 (132). Pp. 167-172.
Комментарии:
