| 非营利组织财务制度问题及构建对策研究 |
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| 引用本文： | 于国旺. 非营利组织财务制度问题及构建对策研究[J]. 事业财会, 2011, 0(6) |
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| 作者姓名： | 于国旺 |
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| 作者单位： | 北方工业大学经济管理学院会计系; |
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| 基金项目： | 北京市优秀教学团队《会计学专业系列课程教学团队》的建设成果之一 |
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| 摘 要： | 当前,我国非营利组织已暴露出许多财务问题,致使社会公益事业在某种程度上陷入了信任危机。在此现实背景下,本文依据新制度经济学,对我国非营利组织财务制度进行探讨,并提出相应的构建对策。非营利组织财务制度是用于规范组织财务活动、处理组织财务关系的一套行为规则。尽管我国非营利组织财务制度历经变迁,但依然难以有效指导和规范非营利组织财务活动。随着我国非营利组织数量和规模的持续增长,亟待从法律和财务规章层面构建相应的非营利组织财务制度。
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| 关 键 词： | 非营利组织 财务制度 构建对策 |
The Theoretical Analysis and Countermeasures Establishment of Financial Systems at Nonprofit Organizations |
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| YU Guo-Wang North China University of Technology,Beijing. The Theoretical Analysis and Countermeasures Establishment of Financial Systems at Nonprofit Organizations[J]. , 2011, 0(6) |
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| Authors: | YU Guo-Wang North China University of Technology Beijing |
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| Affiliation: | YU Guo-Wang North China University of Technology,Beijing 100144 |
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| Abstract: | At present,there exist many financial problems in Chinese nonprofit organizations,which have resulted in crisis of confidence on the whole social commonweal undertaking to some extent.Under the realistic background,this paper discusses the Chinese nonprofit financial institutions and proposes the establishment of countermeasures.These set of rules of conduction are used to restrain financial operations and deal with financial relations of nonprofit organizations.Although undergoing a long process of transit... |
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| Keywords: | Nonprofit Organizations Financial Systems Establishment of Countermeasures |
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