@article{oai:kansai-u.repo.nii.ac.jp:00008773,
 author = {馬場, 英朗 and 石田, 祐 and 奥山, 尚子},
 issue = {2},
 journal = {ノンプロフィット・レビュー},
 month = {Dec},
 note = {There have been discussions on how to secure diverse financial sources such as donations and membership fees and increase self-sufficient ones such as commercial revenues. This paper examines the relevance of revenue structure and financial viability, employing econometric models and a financial database of Japanese nonprofit organizations developed and released by the Center for Nonprofit Research and Information of Osaka University. Our empirical analysis shows that a concentrated increase in commercial revenues is effective for the short term financial viability, whereas it is advisable to obtain diverse financial sources such as donations and membership fees in order to be financially viable in the mid-and-long term. We have seen realities where many nonprofits are under pressure to carry out daily business and unable to put their effort and energy into fundraising campaigns. However, it is conceivable that nonprofits stagnate in the mid-and-long term due to insufficiency of various financial sources and fail to carry on business and activities ultimately. Therefore, it is necessary to continuously acquire and collect panel data, including disaggregated information of business revenues and donations, so as to develop research on this field and explore revenue strategies which nonprofits should map out.
NPO法人の財源については，事業収入のような自律した財源を伸ばすべき，寄付や会費などの多様な財源も確保すべき，といった様々な議論が行なわれている．本稿では，NPO法人の収入構造と財務的持続性の関係について，大阪大学NPO研究情報センターが公開するNPO法人財務データベースを用いて，計量モデルによる実証分析を行なった．その結果，短期持続性については事業収入を集中的に拡大することが有効であり，中長期持続性については寄付金や会費などの多様な財源を獲得することが有効であると判明した．現在，多くのNPO法人では日々の業務に追われ，ファンドレイジング活動に労力を割けないという実態がある．しかし，寄付などの幅広い財源を確保できなければ中長期的に疲弊して，NPO法人が活動を持続できなくなる可能性がある．パネルデータや寄付及び事業収入などの内訳情報を入手して引き続き研究成果を積み上げることにより，NPO法人がとるべき収入戦略を探る必要がある。},
 pages = {101--110},
 title = {非営利組織の収入戦略と財務持続性―事業化か，多様化か？―},
 volume = {10},
 year = {2010}
}