非盈利组织财务管理问题探讨.doc

摘要：非盈利部门在世界各国已构成一股非常重要的社会力量，发挥着越来越不容忽视的作用。非盈利组织作为社会组织的基本形式之一，在不同领域从事着不一样的社会工作。为了自身的生存和发展，非盈利组织需要利用各种合理的途径来有效地获取和使用资金，从而对与之利益相关的各关联方负责。但是，在目前的经济环境与市场条件下，中国非盈利组织由于起步较晚、规模较小、自身发展不完善，再加之政府补贴力度有限以及本身对资金操控能力的不足，进而导致其经营和发展经常受到财务问题的困扰。与此同时，在财务运营有问题的情况下，管理者对外还存在着信息披露不透明的问题，使得非盈利组织近几年的社会公信力越发的走向低谷。随着社会化大生产的飞速发展，中国非盈利组织的发展，已然成为新时代背景下现代经济社会所要解决的重要课题之一。因此，如何获取更为丰富的社会资源和财力保证，提高财务管理水平，完善内部控制机制，便成为非盈利组织为实现可持续发展及组织社会价值的关键性因素。本文通过对非盈利组织财务管理过程中存在的问题进行分析，提出相应的对策和建议。    

关键词：非盈利组织；财务管理；存在问题；解决对策

Abstract：Non-profit sector constitutes an important social force in the world, it is paying an increasingly role can not be ignored. Non-profit organization as one of the basic form of social organizations, and engaged in all kinds of social activities. For their own survival and development, non-profit organizations need to constant to obtain funds and effective use of funds, and thus with responsible for all stakeholders. However, in the current economic environment and market conditions, non-profit organizations in China due to its later starting, the smaller scale and imperfect development. The country has limited financial subsidies and they have the lack of financial control capacity by themselves, leading to lack of operating expenses, often faced with many problems from the financial aspects. Meanwhile, in the case of they have some problems in financial operations, the managers also have problems on publishing false information, all of these making the non-profit organizations’ social credibility becoming more and more depressed in recent years. With the rapid social development of large-scale production, has become one of the most important tasks in a new era under the background of modern economic society that must be resolved. Therefore, how to obtain more abundant social resources and financial support, improve financial management level and the internal control mechanism, becoming the key factor in achieving sustainable development and social values of the non-profit organizations. Through analyze problems existed of the financial management and the information disclosure mechanism in non-profit organizations, put forward corresponding countermeasures and suggestions.

Keywords: Non-profit organization; Financial management; Problems of Existence; Solutions