参考号：EM131015849

During late 2003, National Public Radio (NPR) announced a $200-million bequest from the estate of Joan B. Kroc. Mrs. Kroc, widow of McDonald'sfounder Ray A. Kroc, was a long-time supporter of public radio. NPR is a not-for-profit organization that produces and distributes news, talk, and entertainment programming for a worldwide network of more than 770 independent public radio stations.

在宣布这一消息时，NPR管理层表示，大多数遗产都将放置在捐赠基金中，并且只能花费年收入。但是，NPR董事会尚未就如何使用资金制定具体计划。遗产将极大地影响NPR的财务状况。当前的捐赠基金包含3500万美元，该组织的年度预算约为1.04亿美元。NPR及其会员站的运营预算不断面临。

The announcement triggered speculations about how NPR would spend the money. Some people argued that NPR should re-evaluate its strategies, with possible expansion into the Internet or other platforms. A number of public radio station managers wanted part of the funds to support their operations, perhaps through a reduction in NPR programming fees. Approximately half of NPR's annual budget was financed through programming fees. An independent producer wanted to see pay increases for the freelance workers who create NPR programming. Various groups voiced opinions about ways to improve the quality of NPR programming. Some observers were concerned that the large bequest might cause the organization's management to become overly conservative, reducing the likelihood of innovative new programming.

有些人担心遗产会阻止听众和对NPR及其会员站的其他支持。其他人认为遗产会产生相反的效果。

资料来源：什么是NPR？www.npr.org (click "About NPR");NPR获得了超过2亿美元的遗赠，，，，November 6, 2003, www.npr.org/about/press/031106.kroc.html; M. Jurkowitz, "Extraordinary' $200M Bequest Stuns, Elates NPR Staff,"波士顿地球仪，2003年11月7日；M. Janssen，Kroc的2亿美元的礼物Frees pubradio的梦想，，，，November 17, 2003, www.current.org/npr/npr0309kroc.shtml; and T. Lowry, J. Weber, and C. Yang, "Can NPR Bear the Burden of Wealth?"工作周，2003年12月15日，第1页。77.）。di

Iscuss为什么NPR的管理层应阐明组织的愿景，核心能力和策略（请参阅第1章和图表1.1），然后才能决定如何预算遗产资金。