民间非营利组织财务治理问题探讨

Financial Governance of Folk Non-profit Organizations

非营利组织是政府和企业之外的第三部门,其使命在于向社会提供公共物品与服务,使得社会效益最大化。在探讨民间非营利组织财务治理概念基础上,比较分析了财务治理、内部控制与组织目标的关系,通过分析非营利组织的特征,展开财务治理问题的逻辑推演,然后对我国民间非营利组织财务治理的现状及存在的问题进行了探讨,从内部控制的视角提出相应的财务治理对策。非营利组织的财务治理不应仅仅从"控制"的角度来考虑,更应从"引导"的角度出发。

Non- profit organization is the third sector outside the government and the enterprise, whose mission is to provide society with public goods and society services, making the social benefit maximization. Based on the analysis of financial management concept, Comparing the financial management, internal control and the Organizational goals , through the analysis of non - profit organizations＇ characteristics, then financial management status quo and existing problems of folk non - profit organizations were discussed, and then based on the internal control perspective , trying to put forward the corresponding countermeasures . Financial management countermeasures should be not only from the control Angle , more should be guide Angle. Therefore, proposes the construction of organizational culture.