NPOと資金、ファンドレイジングにかかる議論と考察 : NPOに求められるもの

概要

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Not few researchers begin to assert importance of supporting the NPO sector for these years in Japan. But it seems that the argument about the supported is insufficient. This paper examines why transparency and accountability are called for, of what information disclosure is asked, and how they are evaluated, in case a NPO tries to obtain funds, bearing a concept of "alternative flows of money" in mind. There exists "alternative flows of money", which are flows of money that are of the excluded from mainstream's flows and that accord to principles other than economical efficiency. However, in "alternative flows of money", the principle of exchange has played the important role. So transparency and accountability, which are necessary in exchanging, are called for. For the side that pays funds, it is important to evaluate the return on payment/investment, when he decides to pay or not. Suggestion of what is evaluated and how is evaluation performed will be obtained from the U.S. example. Form 990 is important as a precondition, but is not enough. Establishing know-how to make activity results into numerical value and qualitative standards, for example, how governance system is built, will be needed.
社会・経済システム学会の論文
2003-10-25