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Making Nonprofit Satellite Account: Japanese Experience Naoto Yamauchi, Osaka University October 11, 2006 Working Party on National Accounts, OECD 1 What is Nonprofit Satellite Account ? A satellite account of nonprofit institutions is a comprehensive statistical system to describe activities of the nonprofit sector, in consistent with 1993 SNA. It has been proposed by the UN Statistics Division in collaboration with Johns Hopkins CNP team. 2 UN Handbook For inplementation, Handbook on Non-profit Institutions in the System of National Accounts was released in 2003. It is a manual of estimation procedures, and contains definition, classification, key variables and tables, data collection strategy etc. 3 Why Nonprofit Satellite Account ? Civil society, nonprofit and nongovernmental sector: an emerging force worldwide Increased policy interest But, insufficient statistical information Need comprehensive and detailed statistical system, preferably consistent with SNA 4 JHCNP and Satellite Account Johns Hopkins Comparative Nonprofit Sector Project (JHCNP) is a unique private initiative, and has produced statistics on nonprofit sector for well over 30 countries including Japan since 1990s. At the new phase of the project, they call on national statistical offices to prepare a “satellite account” on the nonprofit sector and philanthropy as part of their regular economic data gathering and reporting. 5 Towards More Comprehensive Picture Nonprofit satellite account will pull together a much more comprehensive and reliable picture of the nonprofit sector than has ever been available by estimating scale and structure of the sector. As part of this process, statistical agencies are also called on to estimate the scale and value of the volunteer effort these organizations mobilize and to include this in estimates of economic activity (from JHCNP website). 6 Countries involved To date, following 26 countries have committed to implement Nonprofit Satellite Account. Argentina, Australia, Belgium, Brazil, Canada, Camaroon, the Czech Republic, France, Ghana, India, Israel, Italy, Japan, Kenya, Kyrgyzstan, Korea, Mali, Morocco, New Zealand, Peru, Philippines, Slovakia, South Africa, Uganda, the United States, and Zimbabwe 7 Japanese Experience Activities of nonprofit sector and roles of civil society have received increased attention by policy makers and researchers since mid 1990s. Local governments (many suffered from serious financial problem) have tried to contract out various activities to local nonprofits. 8 Important Events for Nonprofits 1995: Disaster relief & urban reconstruction in wake of Kobe Earthquake 1998: Implementation of the Law to Promote Specified Nonprofit Activities (“NPO Law”) 2000: Nursing Care Insurance System begins 2001: Tax-deductible donations for selected public benefit nonprofit corporations begins 2003: Implementation of amended NPO Law 2006: Enactment of the New Public Benefit Corporations Act 9 Increasing Number of Nonprofit Corporations 30000 28,238 Annual # of accreditations Cumulative # of accreditations 25000 24,763 Source: Cabinet Office Website (Data as of August 31, 2006) 20000 19,963 15000 14,657 10000 9,329 5,328 5,626 5000 5,306 4,800 3,703 3,156 1,980 1,176 3,475 2,470 1,176 0 1999 2000 2001 2002 2003 2004 2005 2006 10 Research team for Japan Economic and Social Research Institute (ESRI) of the Cabinet Office officially committed to implement nonprofit satellite account project. They started two year (2005-2006) project, by contracting out to private research institute. Research team of 7 economists and practitioners has been set up. 11 Working Definition in the Handbook NPI must fulfill the following; Organizations Not-for-profit and non-profit distributing Institutionally separate from government Self-governing Non-compulsory membership 12 Treatment of NPIs in the 93SNA source:JHCNP Sectors of the System Type of Non-financial Financial institutional corporations corporations unit sector sector General government sector Households sector NPISH sector (S.11) (S.12) (S.13) (S.14) (S.15) C1 C2 Corporation Government units G Households Non-profit institutions H N1 N2 N3 N4 N5 13 Institutional Units Cross-Classified in 93SNA source: JHCNP Type of Institutional Unit Sector Non-financial corporations sector Financial corporations sector General government sector Household sector NPISH sector Non-financial Financial corporations and corporations and Corporation quasiquasicorporations corporations Government units and social security funds Government units Households NPIs Households Non-financial market NPIs Nonmarket NPIs Financial market controlled and NPIs financed mainly by government Nonmarket NPIs serving households 14 ICNPO:International Classification of Nonprofit Organizations 1. Culture & Recreation 2. Education & Research 3. Health 4. Social Services 5. Environment 6. Development & Housing 7.Law, advocacy and politics 8. Philanthropic intermediaries and voluntarism promotion 9. International 10. Religion 11. Business and professional associations, unions 12 Not elsewhere classified 15 Relation between ICNPO and Primary Statistics Basic Survey on Civic Today’s Private School Orgs Finances X 1) Culture/Recreation Survey on Private Nonprofit Orgs X 2) Education/Research X X 3) Health Care X X 4) Social Services X X 5) Environment X 6) Development/Housing X 7) Law, Advocacy, Politics 8) Philanthropic Intermediary, Voluntarism Promotion 9) International X X 10) Religion X 11) Business & Professional Associations, Labor Unions X 12) Other X Survey on Medical Economics X X X X 16 Three Versions of Accounts Suggested in the Handbook 1993 SNA basis SNA + non-market output of market NPIs SNA + non-market output of market NPIs + value of volunteer labor 17 Non-market output of market NPIs Non-market output of market NPIs (eg. free phone consultation by private hospitals) is not counted under 1993 SNA, but should be counted under nonprofit satellite account. Because such non-market output, often supported by charitable giving, is important part of NPIs, although that may not show up in sales revenue. 18 Relationship between NPI and Market/ Non-Market Output Market NPI Non-Market NPI Market Output Non-Market Output X X X 19 Institutional Sectors and Market, Non-Market Categorization of Japanese NPIs NPI Institutional Sector Market vs. NonMarket Medical Corporations Non-Financial Institutions Market Producers of Nonprofit Services Serving Households NPISH Non-Market Producers of Nonprofit Services Serving Businesses Non-Financial Institutions, Financial Institutions Non-Market Incorporated Nonprofits Households, NPISH Non-Market Unincorporated Voluntary Associations Households, NPISH Non-Market 20 Valuing Volunteer Labor Because volunteer labor is so important for nonprofits, imputed value of volunteering is counted under nonprofit satellite account. Volunteer time is valued based on the replacement cost (not opportunity cost) method, using average wage of welfare and social service field. 21 Scale and Structure of Japan’s NPIs The scale of Japan’s NPI in 2003 inc. non-market output of market NPIs Output: 36.3 trillion yen Employee compensation: 19.1 trillion yen Gross value added: 20.8 trillion yen compared to NPISH: 9.8 trillion yen 22 Expenditure & Revenue Structure of NPI 1) Expenditure 60,000 50,000 40,000 Billion Yen Property Income Payments Contributions, Subsidies, Other transfers (payments) Operating Expenses 363 611 557 237 15,344 13,695 30,000 17,555 18,870 20,000 10,000 35,052 16,830 22,300 27,829 0 1990 1995 2000 2003 23 2) Revenue from property income 60,000 50,000 40,000 Billion Yen from contributions, subsidies, donations from sale of services 1,754 632 2,578 26,835 24,824 30,000 678 22,161 24,053 20,000 10,000 13,691 18,451 22,232 27,447 0 1990 1995 2000 2003 24 Gross Value Added by Type of Organization Unincorporated Nonprofit Orgs. 25,000 20,000 Specified nonprofit corp. Survey on Private Nonprofit Orgs. 0 0 M edical Corp. 15,000 116 35 School Corp. 0 5,669 5,071 0 Billion Yen 10,000 0 0 4,292 11,119 3,407 5,000 8,558 6,043 4,245 2,092 2,644 1990 1995 3,797 3,903 2000 2003 0 25 Gross Value Added by Field of Activity 25,000 20,000 Billion Yen 15,000 10,000 5,000 Other 11:Professional orgs., Trade Unions 10:Religion 4:Social services 3:Health care 2:Education and research 502 694 688 3,099 512 868 829 458 2,010 740 8,626 1,555 602 601 719 751 3,580 11,257 6,103 4,287 2,100 2,657 3,817 3,935 1990 1995 2000 2003 0 26 NPIs including Imputed Value of Volunteering 2003 in billion yen Total (1)Culture and recreation (2)Education and research (3)Health (4)Social services (5)Environment (6)Development and housing NPI of SNA standard, NPI including non Value of market output of volunteering market NPIs 20,842 72 3,935 11,257 3,580 52 11 NPI including volunteering 1,808 212 334 94 479 213 254 22,650 284 4,269 11,351 4,059 265 265 2 114 116 40 - 40 (9)International (10)Religion 4 751 0 107 4 858 (11)Business and professional associations, unions 719 - 719 (12)Not elsewhere classified 420 - 420 27 (7)Law, advocacy and politics (8)Philanthropic intermediaries and voluntarism promotion Growth of NPIs overtime In Japan growth rate of value added of NPIs has been much higher than GDP, since 1990s including the period so called “lost decade.” As a result, relative size of gross value added produced by NPIs to GDP has increased from 2.2% in 1990 to 4.2% in 2003. 28 Growth rate of NPI &GDP 4.5 6 6.15 4.2 6.07 5.90 3.5 3.4 5 3.0 4 2.6 3 4.0 2.5 2.2 2.0 NPI 2 growth rate GDP growth rate 1 of NPI to GDP ratio 1.5 0 0.5 1990 -1 ratio of NPI to GDP Annual growth rate 7 1.0 1990-1995 1995-2000 2000-2003 0.0 29 Issues for discussion (1) Unit of estimation is ambiguous Establishment vs. institution vs. activity ‘Non-profit-distribution’ can be applied to institution, although the Handbook suggests establishment as unit of estimation Valuing volunteering is inconsistent While unpaid volunteers are valued, paid volunteers (paid but much lower than the market rates, common in Japan) are not be valued. 30 Issues for discussion (2) Definition of NPIs is still amboguous Eg. Are national universities NPIs due to incorporation or general government ? ICNPO: demerit of hybrid system Eg. Should NPI for international healthcare classified as international or healthcare? 31 In Conclusion Nonprofit satellite account (NSA) provides very useful information on the nonprofit sector It would be useful to produce NSA regularly (eg. every 5 years) More countries are welcome to NSA implementation. The more countries involved, the richer the international comparative statistics. 32