The Missing Link in Budget Models of Nonprofit Institutions: Two Practical Dutch Applications
针对非营利机构（如医院、大学）预算过程中管理层与专业人员之间的紧张关系，通过将专业人员具体任务货币化，并整合内外预算系统，提出了一个解决该问题的模型，并以荷兰为例进行应用。
The Dutch government, health insurance associations, and research boards allocate budgets to nonprofit institutions (hospitals, universities), based on general indicators (inhabitants, admissions, or students). With these budgets, the top management of each institution (the principal) allocates the funds, using general indicators to distribute the money further down to the base. At the base of the nonprofit institutions, the professionals (the agents) perform a spectrum of specific tasks. Tension around the budgetting process exists between top management and professionals. This paper resolves the tension along the research lines of Burton and Obel (1995) by measuring in money terms the specific tasks of the professionals of universities and hospitals at the base, and by reconsidering the theoretical background of the internal budget system. The study also develops the missing link in an integral external and internal budget system by integrating the managerial and professional decisions or the input-output decisions in one approach.