敦煌会计文书中的非营利组织财务管理思想探析

Financial Management Thoughts of the Non-profit Organization in Dunhuang Accounting Instruments

敦煌寺院是典型的非营利组织,其财务管理具有民主性、自觉性、公正性等特点,这些特点的形成既受非营利组织的影响,也受寺院宗教环境的影响。敦煌宗教寺院财务管理公正与诚信的品质对现代非营利组织财务管理与内部监督制度的完善有积极的推动作用。

Dunhuang temples,whose financial management has democratic、self-aware、fair characteristics,are typical non-profit organizations,the formation of these characteristics not only has factors of NPO,but also is affected by the religious environment of temples.The justice and integrity in financial management of religious temples in Dunhuang plays positive references on improving financial management and internal supervision system of modern NPO.