财务 | OCLC

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This disables all searchboxes //except the last one. coveo doesn't support instantiating multiple global //search boxes on the same page. $('body').find('.oclc-coveo-search:not(:last)').remove(); var searchResultsPage = $('#resultsPagePath').val(); var accessTokenVal = $('#accessToken').val(); var searchUrlVal = $('#searchUrl').val(); var searchWordVal = $('#searchWord').val(); document.addEventListener("DOMContentLoaded", function() { Coveo.SearchEndpoint.endpoints["default"] = new Coveo.SearchEndpoint({ restUri: searchUrlVal, accessToken: accessTokenVal }); var root = Coveo.$$(document).find("#searchbox"); if ("" != searchResultsPage && null != searchResultsPage) { Coveo.initSearchbox(root, searchResultsPage, { Searchbox: { placeholder: searchWordVal } }); } }); </script> </div> </section> </div> </header> </div> <div class="customjavascript section"> <style> /* TEMP - delete after 2024-09-02 */ .header__top .globallogo img { height: 2.5rem; max-width: 100%; } @media screen and (min-width: 576px) { .hide-desktop { display: none !important; 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var productHeaderTop = productHeader.offset().top; var productHeaderTopHeight = productHeader.outerHeight(true); $(window).scroll(function(){ if( $(window).scrollTop() > productHeaderTop ) { $(productHeader).addClass('product-header-stuck'); $('#main-content').css('margin-top', productHeaderTopHeight); } else { $(productHeader).removeClass('product-header-stuck'); $('#main-content').css('margin-top', '0'); } }); } }); </script></div> <div class="parsyscolumncontrol section"> <div class="parsys_column cq-colctrl-default" id="product-intro"> <div class="parsys_column cq-colctrl-default-c0"> <div class="col0 parsys"><div class="text parbase section"> <h1>财务</h1> </div> </div> </div> </div></div> <div class="pills parbase section"> <ul id="pill-nav"> <li class="pill-nav-item"> <a class="pill-nav-link" href="https://www.oclc.org/zh-Hans/about.html" title="" rel="#">概述</a> </li> <li class="pill-nav-item"> <a class="pill-nav-link" href="https://www.oclc.org/zh-Hans/about/leadership.html" title="" rel="#">领导团队</a> </li> <li class="pill-nav-item"> <a class="pill-nav-active" href="https://www.oclc.org/zh-Hans/about/finance.html" title="" rel="#">财务</a> </li> <li class="pill-nav-item"> <a class="pill-nav-link" href="https://www.oclc.org/zh-Hans/trust.html" title="信任中心" rel="#">信任中心</a> </li> <li class="pill-nav-item"> <a class="pill-nav-link" href="https://www.oclc.org/zh-Hans/about/diversity-and-advancing-racial-equity.html" title="" rel="#">多元化</a> </li> <li class="pill-nav-item"> <a class="pill-nav-link" href="https://www.oclc.org/zh-Hans/about/awards.html" title="" rel="#">奖项与专业发展</a> </li> </ul> </div> </div> <div id="main-content" class="cont-page mod"> <div class="parsys_column interior-content"> <div class="parsys_column home-content-c0"> <div class="cont-page mod crumbs-tools"> <div class="breadcrumb"></div> </div> <div class="page-content no-nav"> <div class="par parsys"><div class="text parbase section"> <h1>非营利成员组织</h1> </div> <div class="text parbase section"> <p><span class="text-large">OCLC 是一个非营利组织，由成员有偿使用共享服务和项目提供资金。我们的财务计划要求我们平衡成本、收入和长期的可持续性。为此，我们设立了收入超过支出 2% 至 4% 这一目标。这个目标有助于我们尽量保持高效运营，同时明智地为未来投资。</span></p> </div> <div class="text parbase section"> <hr class="section-hr" /> </div> <div class="parsyscolumncontrol section"> <div class="parsys_column cq-colctrl-lt2-r"> <div class="parsys_column cq-colctrl-lt2-r-c0"> <div class="col0 parsys"><div class="text parbase section"> <h2>我们支持成本分摊原则</h2> <p>成员图书馆通过有偿使用我们的在线服务和软件来分摊组织的成本。在外部经济急剧衰退的数年时间里，OCLC 一直保持价格稳定。在其他年份，该机制一直谨慎地提高成员成本，从而适当投资新服务和新技术。</p> <p>在瞬息万变的经济环境中，我们必须确保组织有足够的资金，以便提供成员所需的新服务和程序，让其为本地用户和社区服务。通过这种方式，我们能继续帮助图书馆降低成本，同时为他们所服务的社区提供更好的信息获取渠道。</p> </div> <div class="text parbase section"> <hr /> </div> <div class="text parbase section"> <h2>常见问题</h2> </div> <div class="customjavascript section"> <script type="application/ld+json"> { "@context": "https://schema.org", "@type": "FAQPage", "mainEntity": [{ "@type": "Question", "name": "Who owns OCLC?", "acceptedAnswer": { "@type": "Answer", "text": "The OCLC cooperative is not owned by anyone. A nonprofit, library cooperative, OCLC is a membership organization whose public purposes are to further access to the world's information and reduce the rate of rise of library costs. Librarians guide the OCLC cooperative and help shape its services and direction. In contrast to a for-profit corporation, there are no shareholders." } }, { "@type": "Question", "name": "Does OCLC issue an annual report?", "acceptedAnswer": { "@type": "Answer", "text": "Yes. Each year, OCLC issues an annual report that highlights the cooperative's major achievements for the fiscal year. The report also includes key financial data and a review of the year's financial activity with links to the Report of the Audit Committee and to the audited financial statements. Beginning in 2014, the report became an online publication only." } }, { "@type": "Question", "name": "Who audits OCLC's financial statements?", "acceptedAnswer": { "@type": "Answer", "text": "BDO, an international public accounting, tax and advisory firm appointed by the OCLC Board of Trustees, audits the financial statements of OCLC." } }, { "@type": "Question", "name": "Is OCLC tax-exempt?", "acceptedAnswer": { "@type": "Answer", "text":"Yes, the OCLC cooperative is tax-exempt under U.S. tax laws, which define charitable activities to include advancement of education. OCLC applied for exemption from US income tax on U.S Federal Form 1023 and was granted exemption in 1970."} },{ "@type": "Question", "name": "Why are OCLC subsidiaries considered for profit?", "acceptedAnswer": { "@type": "Answer", "text":"The European for-profit subsidiaries (companies owned by OCLC) provide computer library services to libraries similar to OCLC. However, under European law they do not qualify as charities and no other nonprofit legal organization type is available."} },{ "@type": "Question", "name": "Does OCLC have a sustainability fund?", "acceptedAnswer": { "@type": "Answer", "text":"Yes, the investment portfolio provides a reserve operating fund that potentially would cover approximately 65% of operating expenses."} },{ "@type": "Question", "name": "Does OCLC make a profit?", "acceptedAnswer": { "@type": "Answer", "text":"With the concurrence of the Board of Trustees, the OCLC cooperative strives to operate in a financially responsible manner with cost-sharing revenues that slightly exceed expenses. The goal is to have an annual contribution, including income from the investment portfolio, on a five-year rolling average of 4 to 6 percent to maintain long-term financial viability in pursuing the cooperative's public purposes. OCLC recognizes that in some years it will meet or exceed that objective, while in others it will not."} },{ "@type": "Question", "name": "Does OCLC engage in mergers and acquisitions?", "acceptedAnswer": { "@type": "Answer", "text":"Since 1999, OCLC has engaged in several mergers and acquisitions. The reasons are varied and include preserving member assets, expanding the membership and building presence outside the United States, enhancing current service offerings and reducing the development cost of new service offerings."} },{ "@type": "Question", "name": "Could OCLC pay dividends to its members?", "acceptedAnswer": { "@type": "Answer", "text":"Under U.S. law for tax-exempt organizations, no dividends can be paid to members of the cooperative. In the event of OCLC's dissolution, the Board of Trustees would adopt a plan to distribute the cooperative's assets in a way that is consistent with the purpose of OCLC."} },{ "@type": "Question", "name": "How much does OCLC spend on research and development each year?", "acceptedAnswer": { "@type": "Answer", "text":"Over the last five years, the OCLC cooperative has spent between $29 to $38 million annually on research and development. This includes development and enhancement of OCLC services and products as well as investment in OCLC Research."} },{ "@type": "Question", "name": "Why and how does OCLC compensate its Board of Trustees?", "acceptedAnswer": { "@type": "Answer", "text":"Members of the OCLC Board of Trustees guide the activities and strategic direction of the organization. Service on the OCLC Board of Trustees requires a significant amount of time, both in preparation for and participation in board and committee meetings. Early in OCLC’s formation, an independent study of OCLC governance recommended that members of the OCLC Board of Trustees should be compensated. That practice has been in place for nearly 40 years. Compensation of individual trustees varies, based upon committee assignments, number of meetings and workloads. Compensation is determined by an independently reviewed policy and with input from independent compensation consultants. Compensation for board members and OCLC executives is reported on the IRS Form 990 tax return for nonprofit corporations. These forms are published annually and publicly accessible on the Web."} } ] } </script></div> <div class="showhide parbase section"> <div class="show-hide "> <h3 class="show-hide-trig show-hide-closed" title="OCLC 的所有权归谁所有？">OCLC 的所有权归谁所有？</h3> <div class="show-hide-cont parsys"><div class="text parbase section"> <p>OCLC 并非私人所有。作为一个非营利的图书馆组织，OCLC 是一个会员制组织，其公共目的是促进对全世界信息的获取并降低图书馆成本的增长速度。图书馆员负责领导 OCLC 并帮助其打造服务并确定发展方向。与营利企业不同，本组织没有股东。</p> <p>本组织由理事会管理，理事会由 15 名成员组成，其中半数以上成员为图书馆员。领导委员会由 24 名 OCLC 成员图书馆的领导人员组成，每年至少召开一次会议，以反思 OCLC 成员图书馆面临的关键问题。领导委员会成员选举六名成员进入 OCLC 理事会。</p> </div> </div> </div> </div> <div class="showhide parbase section"> <div class="show-hide "> <h3 class="show-hide-trig show-hide-closed" title="OCLC 发布年度报告吗？">OCLC 发布年度报告吗？</h3> <div class="show-hide-cont parsys"><div class="text parbase section"> <p>是的。OCLC 每年都会发布一份<a href="http://library.oclc.org/cdm/search/collection/p15003coll7/order/pdidat/ad/desc" target="_blank">年度报告</a>，其中重点突出组织在各财政年度的主要成就。该报告还包括关键的财务数据、对当年财务活动的回顾以及审计委员会报告和经审计的财务报表的链接。从 2014 年开始，该报告仅在线发布。</p> </div> </div> </div> </div> <div class="showhide parbase section"> <div class="show-hide "> <h3 class="show-hide-trig show-hide-closed" title="OCLC 的财务报表由谁来审计？">OCLC 的财务报表由谁来审计？</h3> <div class="show-hide-cont parsys"><div class="text parbase section"> <p>BDO 是一家国际性公共会计、税务和咨询事务所，OCLC 理事会指定由其来审计 OCLC 的<a href="http://library.oclc.org/cdm/search/collection/p15003coll15/order/title/ad/desc" target="_blank">财务报表</a>。</p> </div> </div> </div> </div> <div class="showhide parbase section"> <div class="show-hide "> <h3 class="show-hide-trig show-hide-closed" title="OCLC 可以免税吗？">OCLC 可以免税吗？</h3> <div class="show-hide-cont parsys"><div class="text parbase section"> <p>是的，根据美国税法规定，“慈善活动”包括推动教育事业，因此，OCLC 可以免税。根据<a href="/content/dam/oclc/about/trustees/compensation/Form_1023.pdf">“美国联邦税表 1023”</a>，OCLC 符合美国所得税免除标准，并于 1970 年获准免除所得税。 </p> <p>本组织在美国的某些州缴纳销售税并在全美各州缴纳房产税。此外，OCLC 还在中国缴纳所得税，欧洲和澳洲以营利为目的的子公司也缴纳所得税。</p> <p>OCLC 每年提交一份“美国联邦税表 990”（即“组织免除所得税申报表”），其中包含官员和受托人薪资和政策，以及收入和支出的明细数据。该表格所提供的财务信息不包含以营利为目的的子公司。</p> <p>此外，OCLC 每年还要提交一份“美国联邦税表 990-T”（即“组织免除营业所得税申报表”），表中报告的一小部分收入需缴纳美国所得税。</p> <p>这些文件可在OCLC总部获取，供公众查阅及预约复印。</p> </div> </div> </div> </div> <div class="showhide parbase section"> <div class="show-hide "> <h3 class="show-hide-trig show-hide-closed" title="OCLC 的子公司为什么被视为“以营利为目的”？">OCLC 的子公司为什么被视为“以营利为目的”？</h3> <div class="show-hide-cont parsys"><div class="text parbase section"> <p>欧洲以营利为目的的子公司（OCLC 拥有所有权的公司）为图书馆提供计算机图书馆服务，这一点与 OCLC 类似。但是，根据欧洲法律，这些子公司不符合“慈善机构”的标准，而且也没有其他适用的合法的非营利组织类型。在欧洲只有“慈善机构”能够免税。OCLC 不属于“慈善机构”，而是图书馆会员制组织。澳洲办事处也需要纳税。</p> <p>在美国，根据相关法规，OCLC 符合免税标准。这些法规规定，为免除税收，组织必须单独成立并运营，并且组织的收益不得支付给任何私人股东或个人。美国税务法第 501(c)(3) 节中规定的豁免对象包括带有慈善、宗教、教育、科学、文学和其他公共利益目的的组织。</p> <p>OCLC, Inc. 在加拿大和墨西哥也设有办事处，由于 OCLC 在美国属于非营利组织，因此这些办事处可以免除税收。根据中国法律，北京办事处需要纳税。</p> </div> </div> </div> </div> <div class="showhide parbase section"> <div class="show-hide "> <h3 class="show-hide-trig show-hide-closed" title="OCLC 有可持续性基金吗？">OCLC 有可持续性基金吗？</h3> <div class="show-hide-cont parsys"><div class="text parbase section"> <p>有，OCLC 的投资组合提供了一笔运营储备基金，能够覆盖大约 65% 的运营开支。</p> <p>在 OCLC 开展订购保证金项目和订购收入未实现的情况下，投资组合中的大部分用于确保我们有资金来支持图书馆提供服务。此外，投资组合和其他投资项目的年利息和红利中有约 500 万美元用于支持 OCLC 的运营，这可以减少组织分摊的成本。</p> </div> </div> </div> </div> <div class="showhide parbase section"> <div class="show-hide "> <h3 class="show-hide-trig show-hide-closed" title="OCLC 盈利吗？">OCLC 盈利吗？</h3> <div class="show-hide-cont parsys"><div class="text parbase section"> <p>经理事会同意，OCLC 致力于以在财务上负责任的方式运营，目前费用分摊收入略超过支出。目标是每年都有所收益，包括投资组合的收入，五年移动平均数为 4% 至 6%，以维持长期的财务活力，从而追求本组织的公共目的。OCLC 确认某些年份会超出这一目标，但某些年份不会超出。</p> </div> </div> </div> </div> <div class="showhide parbase section"> <div class="show-hide "> <h3 class="show-hide-trig show-hide-closed" title="OCLC 进行兼并和收购吗？">OCLC 进行兼并和收购吗？</h3> <div class="show-hide-cont parsys"><div class="text parbase section"> <p>自 1999 年以来，OCLC 已经进行了<a href="https://www.oclc.org/zh-Hans/about/finance/mergers.html">多次兼并和收购</a>。原因各有不同，其中包括保护成员资产、扩大成员范围并向美国国外拓展服务，从而加强现有服务并降低新服务的开发成本。</p> </div> </div> </div> </div> <div class="showhide parbase section"> <div class="show-hide "> <h3 class="show-hide-trig show-hide-closed" title="OCLC 为成员分红吗？">OCLC 为成员分红吗？</h3> <div class="show-hide-cont parsys"><div class="text parbase section"> <p>根据美国法律针对免税组织的规定，不得为组织的成员分红。如果 OCLC 解散，理事会将采取一个方案，以与 OCLC 目的相一致的方式分配本组织的资产。</p> </div> </div> </div> </div> <div class="showhide parbase section"> <div class="show-hide "> <h3 class="show-hide-trig show-hide-closed" title="OCLC 每年在研发上投入的经费是多少？">OCLC 每年在研发上投入的经费是多少？</h3> <div class="show-hide-cont parsys"><div class="text parbase section"> <p>在过去五年中，OCLC 每年在研发上投入的经费是 2900-3800 万美元。这包括开发和增强 OCLC 的产品和服务，以及对 <a href="https://www.oclc.org/research/about.html" target="_blank">OCLC 研究部</a>的投资。</p> </div> </div> </div> </div> <div class="showhide parbase section"> <div class="show-hide "> <h3 class="show-hide-trig show-hide-closed" title="OCLC 为什么给理事会发薪以及如何发放？ ">OCLC 为什么给理事会发薪以及如何发放？ </h3> <div class="show-hide-cont parsys"><div class="text parbase section"> <p>OCLC 理事会成员引导组织的活动和战略方向。在 OCLC 理事会任职要求投入大量的时间，包括准备和参与理事会和委员会会议。在 OCLC 成立之初，在对 OCLC 的治理进行独立研究之后，建议向 OCLC 理事会成员发放薪酬。这一做法已实施了近 40 年。各个理事的薪酬有所不同，具体取决于所承担的任务、会议的数量和工作量。薪酬由经过独立审查的政策决定，并参考了独立薪酬咨询顾问的意见。理事会成员和 OCLC 管理人员的薪酬在非营利企业使用的美国国税局 990 税务申报表中进行报告。这些表单每年发布一次，在 Web 上向公众开放。</p> </div> </div> </div> </div> </div> </div> <div class="parsys_column cq-colctrl-lt2-r-c1"> <div class="col1 parsys"><div class="highlightbox section">  <div class="hbox select"> <div class="highlightbox parsys"><div class="text parbase section"> <h3>年度报告</h3> </div> <div class="text parbase section"> <p><a href="https://www.oclc.org/en/annual-report/2023/home.html"><img src="/content/dam/oclc/annual-report/2023/images/finance_card_annual_report_2023.png" alt=""/><br /> <strong>2022–2023 OCLC 年度报告</strong></a></p> </div> <div class="text parbase section"> <h3>财务报表</h3> <p><strong><a href="/content/dam/oclc/annual-report/2023/pdf/2023_OCLC_Audit_Report.pdf">2022–2023 OCLC 已审计的 OCLC 财务报表</a></strong> (PDF)</p> </div> <div class="text parbase section"> <p>往期 OCLC <a href="http://library.oclc.org/cdm/search/collection/p15003coll7/order/pdidat/ad/desc">年度报告</a>和<a href="http://library.oclc.org/cdm/search/collection/p15003coll15/order/title/ad/desc">合并财务报表</a>存储在 OCLC 数字化存档中。</p> </div> </div> </div>  </div> </div> </div> </div></div> </div> </div> </div> </div> <div class="cont-page extra-info"> <div class="purposestmt iparsys parsys"><div class="section"><div class="new"></div> </div><div class="iparys_inherited"><div class="purposestmt iparsys parsys"></div> </div> </div> </div> </div> </div> <div class="footer iparsys parsys"><div class="section"><div class="new"></div> </div><div class="iparys_inherited"><div class="footer iparsys parsys"><div class="parsyscolumncontrol section"> <div class="parsys_column cq-colctrl-default" id="colorbar"> <div 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