社会组织资产管理问题研究

A Research on Asset Management of Social Organizations

以“多元共治”为核心的现代化国家治理要求社会组织发挥更大作用,而加强社会组织资产管理是这一作用发挥的基本保障。我国社会组织资产管理主要是以政府为主体的外部管理和以社会组织为主体的内部管理,但存在资产管理制度未建立、资产产权管理混乱、财务会计制度不完善、信息披露透明度低等问题亟需解决。因此,应探索构建“政府部门综合管理、社会组织依法运营、各方力量共同监督”的社会组织资产管理体制,建立围绕社会组织资产全生命周期和防范国有资产流失的“审查管理、产权管理、规范管理、监督管理、剩余财产管理、国有资产管理”管理体系,聚焦难点症结,发力施策。

The modern national governance with the core of“multiple governance”requires social organizations to play a more important role.And strengthening the asset management of social organizations is the basic guarantee for this role to play.The asset management of social organizations in China mainly comprise external management with the government as the main body and internal management with social organizations as the main body.However,there are still some problems that need to be solved,such as unestablished asset management system,disordered asset property management,imperfect financial accounting system and low transparency of information disclosure.Therefore,we should explore to build a assets management system for social organizations,with comprehensive management by government departments,operation by social organizations in accordance with the law,and joint supervision by various forces.Also,we need to built a management system based on whole life cycle of assets and prevention of state-owned assets loss,including review management,property management,standardized management,supervision management,remaining assets management and state-owned assets management.Then,it is necessary to focus on key issues and work hard to implement policies.