基于健全财务观的非营利组织财务管理

近年来,非营利组织在我国得到了迅猛的发展,然而其财务管理水平却严重滞后。文章通过对非营利组织财务问题的研究,认为非营利组织的财务管理应该是基于健全财务观的。健全财务观要求非营利组织公正地履行资产受托人的责任,更新财务理念,借鉴和使用企业财务管理的观念和方法,使得组织获取并有效使用资产,最大程度地实现组织的社会使命,并最终实现可持续健康发展。

Financial Management in Nonprofit Organizations Based on Complete Financial Concept

Recently,nonprofit organizations have developed quickly in China,but their level of financial management is lagging badly.Based on the study of their financial problems,this article holds that financial management in nonprofit organizations should be based on complete financial concept.Complete financial concept requests that nonprofit organizations perform their duty justly as asset assignees,renew financial concept and use the ideas of enterprise financial methods,so as to get and make use of assets effectively and eventually complete social mission and reach sustainable and healthy development.