中国城市社区财务管理问题——以成都市城市社区为例

The Financial Management Issues of Urban Community in China——based on the example of urban community in Chengdu

社区化的管理模式正在成为我国广大城市的主要管理模式,中国社区财务的规范对整个社区管理有着重要意义。改革和探索中国城市社区财务管理的新思路、新方法,对切实维护城市社区居民的各项权益、促进社区健康发展具有重要的意义。针对目前城市社区财务管理存在的主要问题,本文从树立财务管理目标、统一财务管理模式、完善会计核算制度、理顺民主理财制度等方面进行了探索。本课题的研究旨在促进我国非营利组织财务管理模式的完善和会计核算制度的修订,充实城市社区财务管理理论和实践的内涵。

The management patterns of community is coming to be a major management way in our city. As a result, the finan- cial specification in China＇s community plays an important role in all community management. Reforming and exploring some new thoughts and ways is important for rights of communities and healthy development of community. Considering the major problems of financial management in urban community, this article explored the building up of financial management targets, u- nifying its patterns, completing accounting system and straightening out the democratic financial management system. This issue is intended to promote completing non - profit organization＇s financial management patterns, revising accounting systems, en- riching the meaning of financial theory and practice in urban community.