Objectives of Non-Profit Organisations a Literature Review：非营利组织的文献回顾的目标.pdfVIP

Objectives of Non-Profit * Organisations: a Literature Review May 2003 Cindy Du Bois, Marc Jegers, Catherine Schepers and Roland Pepermans Vrije Universiteit Brussel (VUB) * The authors thank R. Scott Gassler for his helpful comments. 1 1. Introduction Economists generally agree on the assumption that the objectives of for-profit firms can be described in terms of profit maximisation. Because the non-profit organisation typically faces a non-distribution constraint, which prohibits the organisation from distributing its net earnings to those who own or are in control of the organisation (Hansmann,H., 1986, p. 58), the traditional framework of profit maximisation does not apply here. If non-profit organisations (NPOs) do not exist to maximise profits, then why do they exist? What objectives do they pursue? What are the motivations of non-profit entrepreneurs? The bulk of the literature on NPOs addresses the demand-side of NPOs. The public goods 1 theory of Weisbrod and the contract failure theory of Hansmann for example , suggest reasons why there is a demand for products or services produced by NPOs. Questions of objectives and goals on the other hand are addressed by supply-side theories. Despite their importance in understanding the behaviour of the organisations, theoretical as well as empirical supply-oriented work is not so numerous. This paper will summarise the main results and gaps