地方非营利组织发展研究——基于财务报告视角公共管理专业论文.docxVIP

南昌大学 硕士学位论文 地方非营利组织发展研究--基于财务报告视角 姓名：肖玲毅 申请学位级别：硕士 专业：公共管理硕士 指导教师：张芳山J J II I III IIIIIII II I IIIII 摘要 Y2042527IIIII 摘要 我国非营利组织已经走过了30年的发展历程。经过30年的实践，一个相 对而言较为丰富、多样和开放的结社生态系统逐渐形成，非营利组织作为其主 要制度形式渐趋规范有序，非营利组织的活动领域日益广泛，并在一定程度上 弥补了政府和企业在满足公众需求方面的不足。民间非营利组织在关注弱势群 体，缓解贫困，重视生态保护等方面有效弥补了“政府失灵的缺陷，提高了 公益资源使用效率。但在其快速发展的背后，却让人们看到大量的捐款不知所 踪，非营利组织内部的财务管理混乱，打着服务的旗帜乱收会费却没有享受到 相应的服务，组织内部员工领取高额的工资和福利等一系列丑闻，导致民间非 营利组织出现了公信力危机。现在，人们对非营利组织的关注度越来越高，同 时也要求这些组织能够公布财务管理情况，项目开展情况，日常运作是否健康， 费用是否合理支出等相关信息。因此随着公众的强烈诉求，能够及时披露一份 反映非营利组织全面、真实、公正、透明的财务报告成了我国目前非营利组织 的重中之重。 关键词：民间非营利组织 民间非营利组织财务报告，披露 ABSTRACTIn ABSTRACT In China non—profit organizations have already walked through 30 vears， development process．After 30 years’practice，A relatively more列bundant，v撕ous and open association ecological system gradually formed，the non．profit organization as its main forms gradually standardized，and its ballpark became more widespread， to some extent，it makes up for the government and enterprise in meeting the shortcoming of the public demands．Folk non—profit organizations effectivelv make up for the defect of the”government failure”，improve the use efficiency of public Welfare resources in concerning for vulnerable groups，alleviating poverty,paying attention to ecological protection．But behind its rapid development，people find that a large number of donations has not been found，the non-profit organization’s intemal financial management is very confusing，under the banner of the service collecting fees arbitrarily but people Can’t enjoy the corresponding service，organizing the employees to receive high salaries and benefits，and a series of scaIldals lead to the folk fit organizations appeared credibility crisis．Nowadays，people pay more and more attentions to the fit organizations，at the same time，they also require that these organizations can announce the informations about financial management，project development situation，the daily operation whether health or not， and the costs wh