摘要
概述了当前中国慈善机构的类别、捐赠来源及其财务管理的情况。为加强其财务管理,提出了一系列对策建议,即统一并规范慈善机构的会计制度,制定专门适用于慈善机构的管理体系,完善与慈善公益相关的法律法规,增强慈善机构财务监管能力,提高财务人员的综合素质,这样才能进一步完善中国慈善机构财务管理的制度和规范。
The article summarized the classification,sources of donation and financial management of China's charitable organizations. In order to strengthen the financial management,the article brought up a set of suggestions and recommendations,which were to unify and regulate the accounting standards in charities,to draw up management systems specifically designed for charitable organizations,to refine laws and regulations related to charities,to strengthen the financial supervision ability of charitable organizations and to improve the overall quality of financial staff. In that case,the standards and regulation of China's charitable organizations could be further improved.
关键词
慈善机构
财务管理
捐赠
charitable organizations
financial management
donation
