非营利组织财务管理问题的对策研究

Solution to the Financial Management Problems of Non-Profit Organizations

随着社会经济的发展和政府改革的推进,我国非营利组织数量在不断增加,但是规模相对较小,相关的规章制度不够具体和完善,在财务管理方面存在着法律法规制度上的不完善、组织内部采购和物资管理混乱、财务信息透明度低、绩效评估难以量化等问题。为促进非营利组织的健康可持续发展,应成立专门的立法研究机构,健全完善相关的法律法规政策;加强采购过程的规范化;引进先进的财务管理系统和专业人才;建立公开财务信息的专业渠道,提高信息的透明度;设计专门的评估系统进行非营利组织绩效的评估。

As the economic development and government reform proceed, non-profit organizations in China are increasing. However, their scales are comparatively small, rules and regulations for their operations are less detailed. In addition, the legal and regulatory system are not complete in financial management, the procurement procedure and materials management are chaotic, the financial information are less transparent, and the performance assessment is difficult to be quantified. In order to boost the healthy and sustainable development of nonprofit organizations, professional legislation study institutions should be set up to sound relative laws and regnlations, the procurement process should be normalized, advanced financial management system and specialized talents should be introduced, a professional channd for opening financial information should be built to raise information transparency, and a system for evaluating the performance of the organizations should be designed.