非营利组织财务管理面临的问题及对策研究.doc

非营利组织财务管理面临的问题及对策研究 摘要 非营利组织一般是指不以获取利润为目的，而从事商品生产、流通、提供服务的民间组织。因此非营利组织通常指的是不以营利为目的的这样一些组织，这些组织提供有偿服务，并收取合理的费用来弥补它们提供服务所消耗的成本，以维持组织的生存。它们不是以盈利作为组织运营的最终目标，这些组织即使有盈余也要回馈给其他有利于该组织宗旨完成的运作或组织的扩充，而不会分配给组织的成员、管理人员，或者进入任何一个私人的账户。非营利组织机构通常包括学校、医院、慈善机构、合作团体、社区组织等。关键词 Abstract Generally refers to non-profit organizations for non-profits for the purpose of, and engaged in commodity production, circulation, non-governmental organizations to provide services. Therefore non-profit organizations usually refer to the not-for-profit organizations such as the purpose of these organizations to provide paid services and charge a reasonable fee to cover the services they provide and the amount of cost in order to maintain the organization's survival. They are not for profit organization operating as the ultimate goal, these organizations have to pay back even if there is a surplus to other purposes beneficial to the organization or organizations to complete the operation of the expansion, and will not be allocated to members, managers, or to enter any one of private accounts. Usually non-profit organizations including schools, hospitals, charitable institutions, cooperative groups, such as community-based organizations. We believe that, in addition to charitable organizations outside the non-profit organizations, community organizations in order to achieve the mission of the scale of the need to expand services, strengthen infrastructure construction, improve conditions of service, to resolve the problem of funds bottlenecks entirely by debt and the rights and interests in order to raise the required funding funds. Keywords Non-profit organizations；Financial Management；Financial control 目录 摘要 I Abstract II 第1章 绪论 1 1.1 研究背景 1 1.2 研究意义 1 1.3研究内部和方法 2 第2章 非营利组织财务管理的管理概论 3 2.1 非营利组织的财务特征 3 2.2非营利组织财务管理的内容 3 2.3 非营利组织财务管理的目标 3 2.4 非营利组织财务管理的流程 4 第3章 我国非营利组织财务管理存在的问题及其原因探析 5 3.1 我国非营利组织财务管理存在的问题 5 3.1.1 日常操作不规范 5 3.1.2 会计人员待遇有待提高 5 3.1.3企业制度不严 5 3.1.4机构及人员设置不合理 6 3.2 我国非营利组织财务管理问题的原因探析 6 3.2.