社会转型期，随着社会保障需求的日益增多，境外非营利组织越来越多地参与到我国慈善事业的发展中来，成为我国公益事业发展的一股力量。现实中出现了这样的组织，该组织对外宣称企业身份，具有企业的组织形式，而实际的运作模式却具有鲜明的NPO的特点。这一现象是如何形成的？说明了什么？对这一问题的探究，对于促进境外NPO在中国有序发展、帮助政府更好地利用境外慈善资源、改善NPO发展环境、促进我国慈善事业的发展来说意义重大。本文以组织研究中的新制度主义为理论基础，重视制度环境对组织的影响，同时纳入了组织能动性的分析视角来对境外NPO在中国发展组织形式与实际运作明显不一致现象的生成逻辑和制度基础进行探究，并充分挖掘在组织外形化（组织形式与实际运作不一致的现象和过程）的逻辑中，境外非营利组织在中国内地的多样生存策略及背后的寓意。本研究通过实证分析认为：其一，境外NPO在中国内地的发展存在“组织外形化”的现象；其二，境外NPO在中国发展时出现的组织外形化现象，受到了制度环境的影响，具体包括国家政策法规、地方政府观念制度及社会规范的影响；第三，境外在华NPO的组织外形化现象不仅满足了制度环境要求，同时也体现了较强的组织能动性。组织不仅能适应环境，而且能利用资源和权力改变制度环境，而组织过多关注制度环境而忽视自身专业性建设反映了制度环境的复杂而冲突。其四，案例中，境外NPO在我国发展面临的制度环境属于弱意义上的合法性机制，即其制度环境可能会通过影响资源和利益的分配而产生激励，诱使企业或具有“企业外形”的组织参与地方慈善事业。因此境外NPO在中国发展时，可能会选择被认可的“企业外形”来满足制度要求，这要求通过积极改善慈善事业的制度环境来促进慈善事业发展。

In society Transformation Period of China，as the demands of social security increased, there will be a golden time for the development of the overseas NPO. In reality, there exists such an organization which operates like a NPO, but the form of organization is of corporate characteristics. How does it come? What the impact it will bring? This search will promote the sustainable development of overseas NPO in China and help our government better use philanthropic resources. From these points, it will make great sense.This paper takes the “The New institutionalism” as theoretical basis, considering the contradiction of organizational form and performance by the analysis of institutional complex and organizational activism at the same time. It will explain how the institution environments restrict the organization and what strategies the organization has taken to realize the goal under this condition.The study comes to the following conclusions: First, there exists the phenomenon that one organization operates like A type, but it has been formed by B type. Second, the phenomenon has been restricted by institution. It is partly because of the system of dual control over NPO in China and partly because of the guide of government thinking. in the process of Resource Acquisition, the social regulation will help organization which operates like A type take the form of B type. Third, the complex activism reflects unfavorable environment institution. Under this contradiction, the organization will built useful network, exploit governmental authority, compromise reasonably, participate in negotiations with local government, and value propaganda of media to reach its goals. Those activities including trade investment costs a lot. Finally, we can conclude that the environment of institution of NPO is encouraging enterprises or the organizations which have the form of enterprises to participate in welfare work. So we should enhance our welfare projects by improve the environment of institution.