| 非营利组织财务治理的经济理论分析 |
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| 引用本文： | 于国旺.非营利组织财务治理的经济理论分析[J].审计与经济研究,2007,22(2):66-71,76. |
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| 作者姓名： | 于国旺 |
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| 作者单位： | 厦门大学,会计系,福建,厦门,361005 |
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| 摘 要： | 依据相关的经济理论提出的非营利组织财务治理的理论框架，用以弥补将这种组织形式简单地假设为一种典型的生产函数的缺陷，从而为我国如何推进事业单位管理体制改革、对非营利组织进行高效管理提供参考。
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| 关 键 词： | 非营利组织 财务治理 |
| 文章编号： | 1004-4833（2007）02-0066-06 |
| 修稿时间： | 2006-12-232007-02-09 |
Economic Analysis of Financial Governance of Non-profit Organizations |
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| YU Guo-wang.Economic Analysis of Financial Governance of Non-profit Organizations[J].Economy & Audit Study,2007,22(2):66-71,76. |
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| Authors: | YU Guo-wang |
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| Institution: | Department of Accounting, Xiamen University, Fuzhou 361005, China |
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| Abstract: | This paper first proposes a theoretical framework of financial governance for nonprofit organizations on the basis of related eco- nomic theories. It is to correct the flaw of simply hypothesizing nonprofit organization as a kind of productive function. And then offers some suggestions on how to promote the reform of administrative system and effective management of nonprofit organizations. |
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| Keywords: | nonprofit organizations financial governance |
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