非营利组织财务脆弱性实证研究——以行业协会为例

An Empirical Study of the Financial Vulnerability of NPO:A Case Study of Trade Association

借助非营利组织财务脆弱度指数模型,对五个样本行业协会的财务状况进行了实证研究。通过与美国同行业标准的比较,发现了我国行业协会财务绩效普遍较差。因此,行业协会应广辟收入来源,化解融资风险;开源节流,避免资金周转风险;政府也应对表现突出的行业协会给予必要的财政资助,促使其财务绩效水平得到逐步提高。

By virtue of the FVI Model of NPO, this paper makes a demonstrative study on the financial status of five samples from the same trade association. By the comparison with USA, the paper attempts to discover the problems on the trade association in our country, which exist in the field of financial affairs from the perspective of achievement effect. Therefore, the trade association should open up sources of income and resolve financial risks to avoid the risk of cash flow; the government should also highlight the performance of the trade association to give necessary financial assistance to the level of its financial performance to gradually improve.