非营利组织理事会治理与财务绩效研究

本文就理事会治理对非营利组织财务绩效的影响进行了理论分析和实证研究,发现扩大理事会规模能增强理事会边界跨越和资源吸纳的能力,有利于改善非营利组织的筹资能力和财务绩效;理事会的政治关联使非营利组织能依赖政府的政治资源进行社会动员和筹集资金,对筹资能力和财务绩效具有积极影响;理事年龄过高将削弱非营利组织的筹资能力,不利于非营利组织财务绩效的提高。     

我国非营利组织会计信息透明度研究

会计信息透明度是会计信息披露的质量特征及内在要求。近年来,随着我国市场经济的完善,信息使用者对非营利组织会计信息的质量和透明度有了更高的要求。但目前我国非营利组织的会计信息透明度不高,制约着非营利组织的良性发展。因此,提高非营利组织的会计信息透明度、加强政府监管势在必行。本文在分析我国非营利组织会计信息透明度现状及存在问题的基础上,深入分析了问题的成因并提出合理化对策建议。     

非营利组织的协同治理与绩效评估

本文通过对非营利组织的组织治理与财务治理分析,提出非营利组织绩效评估体系及其实施程序的构建思路。     

上海非营利组织的调查及发展对策

为了实现非营利组织的健康与可持续发展,本文通过对上海的社会大众和非营利组织内部成员的调查,发现非营利组织在组织运作、人员素质、资金来源等方面存在一些问题。通过综合分析,提出了建立和完善相关法律环境、协调政府与非营利组织的关系、健全信息公开与外部监督、提高透明度等五个方面的发展对策。     

基于云计算的非营利组织信息披露系统研究

信息透明度是运作良好的非营利组织治理体系的基本要素,同时也是非营利组织运作和管理的一个重要原则。信息质量和透明度高低,制约着非营利组织的治理水平,影响着非营利组织的社会公信力。本文在对非营利组织信息披露动因分析的基础上,基于云计算构建了非营利组织信息披露框架体系,以期对非营利组织加强治理,提高信息质量、透明度和社会公信力,促使非营利组织健康、有序的发展。     

非营利组织会计研究

非营利组织属于政府和企业之外的第三方社会机构,很受社会大众的重视和爱戴,在文艺、科技、体育、慈善等多个领域发挥着组织和帮扶作用,为社会和谐发展献出爱心,贡献力量。然而,我国非营利组织会计的财务管理的能力很差,缺乏一定的营利认识和营利能力,非营利组织会计的工作也很难满足非营利组织发展的需要。我国应建立健全非营利组织相关法律法规,加强对非营利组织的法律监管;树立非营利组织会计的财务管理意识,提高会计人员的财务管理能力;提高非营利组织会计信息披露的透明度;增强非营利组织的筹资能力,合理规避会计风险;建立非营利组织预算管理制度,提高会计人员的预算管理能力;加强非营利组织会计人员的业务培训和职业道德教育,以此促进非营利组织健康发展。     

我国非营利组织信息披露机制的理性分析

非营利组织信息披露是由其公益属性所决定的。本文从我国非营利组织信息披露现状出发,提出了提高我国非营利组织信息披露法规的可操作性、加强非财务信息披露的具体性、重视财务信息分析结果的披露和拓展信息披露的主体四个方面的完善措施。     

《民间非营利组织会计制度》相关内容解读

<民间非营利组织会计制度>的发布,对于规范民间非营利组织的会计行为,提高其会计信息质量和透明度,实现与相关法律法规的协调,促进民间非营利组织的健康发展,起到了积极作用.文章具体探讨了<制度>中捐赠、受托代理、资产减值等业务的会计处理.     

慈善组织财务透明度对捐赠收入影响研究

慈善组织是以获得他人捐赠财物的方式将资源重新合理分配给其他需求者的非营利组织。近年来,伴随着我国慈善组织愈发快速的发展速度,在新冠肺炎疫情与信任危机的背景下,对慈善组织的财务透明度研究,以及其对捐赠收入影响的相关研究重要性日益凸显。本文从慈善组织财务透明度关于慈善组织的筹资效应、社会效应及成本效益三个方面就慈善组织财务透明度对捐赠收入的影响进行了研究,试图为提高慈善组织财务透明度等相关实践工作提供建议。     

论基于平衡计分卡的非营利组织绩效评估

本文通过对传统的平衡计分卡模型进行改进,使用基于组织使命的客户维度、内部流程维度、学习与成长维度和财务维度将平衡计分卡应用于非营利组织中,以求为非营利组织的绩效评估寻求一种较为有效的方式。     

Brown＇s Blossom in Britain-China

The overall strategic relationship between U.K. and China is ＂better than ever＂, China- Britain relations have maintained good momentum, with increased high-level exchanges and the reinforcement of strategic mutual trust, with more room for growth in the future.     

Challenge and Opportunity Go Hand in Hand——What Global Economic Agitation Brings to the China's Economy?

Domino effects of the global finance agitation As the origin of the subprime crisis,US financial institutions lost USS45 billion last year,accounted for over half of the total US,EU & Japan loss.Since January 15th,Chtigroup released its financial statement of the 4th quarter,showing a net deficit of USS9.83 billion,which marked the hisoric high of its quarterly deficit.     

Sinosteel：Extraordinary Moves in Industry Chess

Among the Fortune 500 firms,more and more images from China emerge out.On the 2008 list,Sinosteel Corporation,a landmark group of China industries quietly squeezes into the candidate line.As the largest steel service ＆ trade enterprise,its sales reached at RMB 111.24 billion,with a year-on-year increase of 83.03 percent,and the profit grew by 180.03 percent.On the Sinosteel 2008 Work Meeting,the president Huang Tianwen uttered,＂In the coming year,we will work for US$20 billion sales,and look forward to getting a position in Fortune 500 firms for ourselves.＂     

Walk Through Unusual Five Years—— An Exhibitor＇s Canton Fair Course

When the 103rd Canton Fair is approaching, an old friend of Canton Fair, Li Ying from Jiangsu prov-ince recollected his past five years＇ experiences to the grand trade meeting. Each year is special, with some unforgettable memories colored by the year.     

Universal Coverage, Pinpoint Illustration and Profound Impact HTC 2008 Intermedia Recommendation and Introduction Meeting

Holding 88 percent of train media resources across China, based on "Time Cube", on the 2008 Intermedia Recommendation and Introduction Meeting on December 19, 2007, HTC announced its high-profile strategy of tour marketing and tapping the immeasurable potentials on the train. Meanwhile, HTC officially launched its brand new product Olympic Train on the meeting, providing a fabulous platform for all the brands that are prepared to do a smart marketing on the occasion of 2008 Olympic Games.     

Market presence in China strengthened Network growth and Dual-Chinese-Hub Strategy More frequet Flyer Benefit——Air China and shanhai Airlines Join Star Alliance

In the end of 2007, Air China Limited (hereinafter "Air China") and Shanghai Airlines, formally joined Star Alliance at a ceremony held in the new Terminal Three at Beijing Capital International Airport. With the addition of the two Chinese airlines, Star Alliance now has 19 member carriers operating 17,000 daily flights to 897 destinations in 160 countries.     

China''''s Stock Market Wave

The annual meeting of the World Economy Forum was held in Davos,a little town in Switzerland,on January 23rd to the 27th this year,with the theme"the Power fo Collaborative Innovation",over 2500 celebrates from ture political and cconomic circles of more than 80 countries and challengred logether to talk about the future of the global economy in 2008,A Forum for the problems and challenges that face whole world,some of the keywords which drew attention during the event were:the U.S.subprime mortgage crisis,soaring energy prices,the economic slowdown in the U.S.ermerging economic bodies,authority funds and the general unpredictable nature of the global economy.     

Trade Promotion from Neighborhood

If you are considering to trade with companies in Japan or expanding your .business to Japan, we are ready to help from the very beginning.＂ You will find this greeting at the first sight on the Chinese website of Japan External Trade Organization （JETRO）. JETRO has committed itself in delivering highly efficient and quality services to meet the demand of internal and external customs including Japanese companies, hence winning a good reputation in the international trade arena. In recent years, with its priority in advancing business cooperation in South and East Asia, JETRO has made great achievement in promoting trade between China and Japan. Therefore, China＇s Foreign Trade interviewed Mr. Yoichi Maine, Deputy Director General of JETRO BEIJING.     

Auto Parts Market Potential Coming into Surface

Looking at the increasingly fierce competition in the world auto market. global automobile manufacturing industry, taking Europe, the U.S. and Japan as representatives, is gradually forming a new type of relationship, mutual cooperation between whole vehicle and parts manufacturers. We can clearly see that auto parts manufacturers have become independent from the whole vehicle manufacturing companies, which means that the former structure of auto industry has greatly changed, and a new relationship,     

Jean-Pierre Duprieu： Willing to Be A Legate of Sino-French Business

Estaing, former French president, Valery Giscard d＇Estaing attended Sino-French Economic Seminar held in Shanghai in early April and said that the world center has shifted from the west to the east with many European and US companies entering into Asia, and China has the ability to play an important role in the world stage. Estaing, naming himself＂French Confucian＂, then said in Chinese that a cook-group includes 10 people in ancient Chinese soldier system and the cook is in charge of cooking for them. And people who belong to the same cook are actually ＂Partners＂.