{"title":"营业准备金既有短期用途，也有长期用途","authors":"","doi":"10.1002/ban.31830","DOIUrl":null,"url":null,"abstract":"<p>The importance of maintaining adequate operating reserves is widely understood within the nonprofit sector. However, the dual purposes of operating reserves are often not, according to A. Michael Gellman of Sustainability Education 4 Nonprofits.</p>","PeriodicalId":100192,"journal":{"name":"Board & Administrator for Administrators Only","volume":"41 12","pages":"2-3"},"PeriodicalIF":0.0000,"publicationDate":"2025-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Operating reserves serve both short- and long-term purposes\",\"authors\":\"\",\"doi\":\"10.1002/ban.31830\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>The importance of maintaining adequate operating reserves is widely understood within the nonprofit sector. However, the dual purposes of operating reserves are often not, according to A. Michael Gellman of Sustainability Education 4 Nonprofits.</p>\",\"PeriodicalId\":100192,\"journal\":{\"name\":\"Board & Administrator for Administrators Only\",\"volume\":\"41 12\",\"pages\":\"2-3\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2025-07-03\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Board & Administrator for Administrators Only\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/ban.31830\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Board & Administrator for Administrators Only","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/ban.31830","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
保持足够的运营储备的重要性在非营利部门得到了广泛的理解。然而，根据可持续发展教育非营利组织的A. Michael Gellman的说法，运营储备的双重目的往往不是。
Operating reserves serve both short- and long-term purposes
The importance of maintaining adequate operating reserves is widely understood within the nonprofit sector. However, the dual purposes of operating reserves are often not, according to A. Michael Gellman of Sustainability Education 4 Nonprofits.
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