| 浅谈社会团体和公募基金会的财务管理及监督 |
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| 引用本文： | 李金中,徐克广,史晓玲.浅谈社会团体和公募基金会的财务管理及监督[J].中国国土资源经济,2011,24(3). |
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| 作者姓名： | 李金中 徐克广 史晓玲 |
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| 作者单位： | 1. 国土资源部财务服务中心,北京,100812
2. 审计署资源环保审计局,北京,100035 |
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| 摘 要： | 文章结合审计工作实践,对国土资源系统、环境保护系统社团组织的财务管理与监督情况进行了剖析,指出社团组织在财务管理体制、财务管理制度、内部控制制度以及遵纪守法,工作规范方面存在的主要问题.分析了产生问题的主要原因,提出了改进建议.社团组织要强化预算管理意识,逐步实现预算管理的"两个注重","三个转变",要重视内部管理制度建设,不断完善内部控制制度.要建立定期监督检查制度,不断规范财务管理工作;要注重成果的转化和验收工作,不断提高社团组织的经济效益和社会效益.
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| 关 键 词： | 社会团体 财务管理 财务监督 |
Financial Management and Supervision on Social Organizations and Public-raising Foundations |
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| LI Jin-zhong,XU Ke-guang,SHI Xiao-ling.Financial Management and Supervision on Social Organizations and Public-raising Foundations[J].Natural Resource Economics of China,2011,24(3). |
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| Authors: | LI Jin-zhong XU Ke-guang SHI Xiao-ling |
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| Institution: | LI Jin-zhong1,XU Ke-guang2,SHI Xiao-ling2(1.Financial Services Center of Ministry of land and Resources,Beijing 100812,China,2.Resources and Environment Protection Audit Bureau of National Audit Office,Beijing 100035,China) |
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| Abstract: | This paper,in view of the main issues involved in financial management of the community organizations,makes some suggestions for improvement.The main measures of focus include: strengthening budget management awareness,attaching more attentions to internal management system construction,constantly improving the internal control system,establishing regular monitoring and inspection system,continuing to regulate the financial management,focus the transformation of achievements and check before acceptance,impr... |
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| Keywords: | social groups financial management financial supervision |
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