摘要
依据新疆维吾尔青少年基金会2008-2012年度审计报告中披露的财务数据进行分析发现,该基金会公益性支出意图明显,工资行政支出比率符合国家法定标准,反映出该基金会的总体运营效率良好。同时,数据亦表明,该基金会存在着财务稳定性较差、投资收益能力低下、资产管理有风险、持续发展能力欠缺等缺陷。地方性公益基金会应严密关注基金运行效率、财务稳定性和发展能力问题,紧紧围绕非营利公益组织的宗旨和使命发展地方公益性事业,转变其收入增长模式,重视使用和培养有专业知识的社会工作者,建立长效稳定机制,控制各项支出,提高地方非营利基金会的运行效率。
Annual audit reports of the Xinjiang Uygur Youth Foundation from 2008 to 2012 are analyzed in this study. The result shows that the foundation operates well as it has clear intention of spending on public welfare and its administrative expense ratio meets the na-tional legal standards. However, data also prove that the foundation has some problems in terms of poor financial stability, low investment income, risky asset management and the lack of sustainable development capacity. Local foundations shall pay close attention to enhance fund efficiency, financial stability and development capacity. In addition, they need to develop local public welfare causes while focusing on non-profit purpose and mission, change the income growth model, employ and cultivate professional social workers and establish long-term stable mechanisms to control expenditures in ways that improve operation efficiency.
出处
《商业经济》
2014年第7期103-105,共3页
Business & Economy
