营利性行为与非营利组织财务规制研究

Profit-making Activities and Financial Regulation of Non-profit Organizations

文章根据非营利组织营利性行为趋势,结合中国社会组织网公布的非营利组织工作报告,指出我国非营利组织的营利性活动仍存在一些不规范行为,应当在财务管理上加以规范,以保证非营利组织营利性行为有章可依,有章必依。

According to the profit-making activities trend in non-profit organization,combined with the work report of non-profit organizations which released from the network of China＇s social organizations（www.chinanpo.gov.cn）,this paper points out that there are still some irregularities in China＇s non-profit organizations,it should be regulated in financial management to ensure the profit-making activities conform to the financial regulations.