我国公募基金会财务管理研究英文文献_财务管理英文文献

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天津商业大学

学士学位论文英文文献

文献题目Discuion on the financial management of non-profit

organizations

姓 名 学 号

专业名称 会计学 导师姓名

2013年 4月20日

英文文献原文：

Discuion on the financial management of non-profit

organizations The non-profit organization for the purpose to obtain a profit, do not perform government functions, social welfare or common benefit, an independent organization.[1] It is insufficient to make up for the government to improve the social services;conversion of government functions, improve the efficiency of government;rich in community activities, improve the social welfare;realize the positive interaction of economic, cultural functions.[2] However, the financial management of non-profit organizations there are many problems.These problems not only of the financial management of the non-profit organization has seriously hampered its own development, but also increase the instability in the society, therefore, to take measures to strengthen the financial management of nonprofit organizations in China, and thus create a good social environment, society as a whole more harmony and stability.First, the need for the financial management of the non-profit organization(A)non-profit organization financial activities of the emergence of many new situations and new problems.Diversified funding sources;change in the form of busine;growing number of foreign-related financial activities: spending more extensive.(B)non-profit organization that financial management is to strengthen the government's macro-management needs.In a market economy, the non-profit organization for social, economic entities operate independently.Government should strengthen the management of non-profit organizations, and the continuous development and improvement.(3)non-profit organization's financial management is to establish self-development,the needs of the operating mechanism of self-restraint.With the perfection of the socialist market economic system, the non-profit organization's financial management problems have become increasingly prominent, there is an urgent need to have a sound financial management, in order to ensure the effectivene of the non-profit organization.[3] Second, the non-profit organization objectives and content of the financial management The non-profit organization is not-for-profit purposes and objectives of the service organization for social welfare undertakings.Its financial management objectives are: acce to and effective use of funds in order to maximize the social miion of the organization.In order to enable organizations to have sufficient funds to carry out public activities, the completion of a specific social miion, financial management system requires a scientific non-profit organizations acce to and effective use of funds.The main content of the financial management of the non-profit organization is a reasonable budget, succefully raise the funds required for the normal operation of the organization and rational use of funds to protect the organization of each normal to achieve the social objectives of non-profit organizations.In this proce, including preliminary financial budget planning, financial control in the proce of raising funds as well as the use of funds, and the latter part of the financial supervision and evaluation, they are independent of each other, but also influence each other, thus forming a non-profit organization's financial management of improve the system.Third, the non-profit organization Financial Management 1.Legal, institutional system is not perfect.At present, China is in a specific non-profit organization and management.Based legal system is not perfect, there is a serious lag and a lot of legal, institutional system, the

relevant departments have not yet introduced a complete set of “non-profit organization and management of the Law, in order to comprehensively regulate the management of non-profit organizations, promote the healthy development of the non-profit.2.Non-profit organizations, in particular the degree of attention of the public, non-profit organizations on financial management is generally low, there are erroneous understanding.That the non-profit organizations and businees are fundamentally different, unlike the enterprise as the pursuit of profit, and thus non-profit organizations should be excluded for-profit spirit and busine conduct, financial management problems would not exist.That as long as they ensure that the organization to carry out normal busine activities, completion of the organization's social miion, you do not have to give much thought to the effective use of funds, the cost of capital, portfolio and cash flows and other factors and therefore not the pursuit of efficiency, not the pursuit of efficient use of resources, resulting in resource a lot of waste., Some non-profit groups do not attach importance to the construction and improvement of the financial rules and regulations;also some non-profit organizations focus on the importance of financial management system has been developed, but it ignores the inspection and supervision of the implementation of the results of the financial system, and ultimately makes the financial The system is a mere formality.3.Lower financial transparency of non-profit organizations.Has promulgated the ”Enterprise Accounting System“, ”non-profit organizations accounting system“ and other special industries accounting system for non-profit organizations to make public its financial position certain requirements.Some credibility non-profit organization is also strictly follow the system public disclosure of financial

information, such as the Youth Development Foundation in recent years, both to the public on the Internet to publish their financial statements.But the system has been developed on the surface to solve the financial transparency ”law“, there are many non-profit organizations and not to do ”the law must be“ in the public's right to know and to ensure that non-profit organization's financial information disclosure, we still have visible defects.For the public's right to know and public disclosure of its financial position for many non-profit organizations seems to be a unilateral ”gift“ behavior, rather than the statutory obligations and responsibilities aociated with this, improve the transparency of the organization's financial not be considered to be non-profit organizations share responsibilities, and became a non-profit organization a right.Only 14.7% of the non-profit organization at the end of the year in review on the status of non-profit organizations financial reporting, external audit, internal audit only accounted for 50.4%, no strict accounting for 10.90% of such audit, the lack of external auditing non-profit organizations up to 60%, while 10.5% of the non-profit organization absence of exceptional circumstances do not do the annual report can be seen, the financial information disclosure initiative lies in the non-profit organization own hands publicly discloses how much open to what extent, when open, public depends largely on what the non-profit organization, the general public's lack of the right to request and mandatory disclosure rights, but too few non-profit organizations provide financial information, the quantity and quality of non-profit organizations to provide services, the remuneration of senior staff expenditures used to organize self-construction costs for relief and poverty alleviation project costs is to enjoy the amount of tax relief information users great concern to almost nothing, so that the non-profit organization of financial transparency can not be fully reflected.This will seriously affect the enthusiasm of the resource

providers, reducing its trust in the organization, and thus hinder the organization's health and sustainable development.[4] 4.Lack of funding Shortage of funds non-profit organization does not have sufficient financial resources to achieve the social miion of the public service, some non-profit organizations and even reached the point of unsustainable because too little money.The biggest obstacle to the development of non-profit organizations is a shortage of funds.Non-profit organization in the country, provided by the Government financial allocations, subsidies and dues income accounted for more than 70% of the organization's sources of income, mostly among which the financial allocations and subsidies.Busine income accounted for only about 6% of the total income of the self-reliance of the non-profit organization greatly reduce the over-reliance on other sectors, in terms of capital, thus forming a bottleneck in the development.Overall, the lack of funding of nonprofit organizations in China is mainly manifested in the following aspects:(1)a single form of financing, over-reliance on government Due to the development of non-profit organizations in China started late, coupled with China's specific national conditions and restrictions, the long-term impact of the planned economy, China's non-profit organizations more or le government relations, management of non-profit organizations and therefore can not be divorced from the Government.Managers of many non-profit organizations while government officials, non-profit organization is difficult to self-government.Therefore, for a long time, the government subsidies to become the main source of income of the non-profit organization, we can also see from the following table of data, government grants and subsidies accounted for nearly half of the total income of the non-profit organization.But the

government to support non-profit organizations are sometimes inadequate, when the government subsidy is not sufficient to maintain the survival and development of the non-profit organization, non-profit organizations will be faced with a very serious shortage of funds.② lack of economic means, low white income-Own income refers to non-profit organizations by providing products or services directly to consumers receive income and investment income obtained from the employers.Non-profit organizations create their own income generally should include four kinds: dues income, busine income, operating income and investment income.And foreign and domestic non-profit organization has obvious shortcomings in terms of own income, in addition to the fixed contribution income and busine income, operating income and investment income is minimal.Many people in this area there is a misunderstanding that the non-profit organization, since it is non-profit, why go to the operating income and investment income, is not doing so causes the non-profit organization lost his nonprofit.The contrary, with the progre of society, not-for-profit organizations will gradually move toward self-government, non-profit organizations grants and subsidies will be le and le, in the nonprofit organization's own aspects of economic development so that competition becomes more and more intense, relying only on government subsidies will be difficult to maintain its survival and development.(3)organizations public trust, accept donations le Intangible aets is very important for non-profit organizations, and even beyond its tangible aets.Non-profit organizations engaged in the industry are generally more meaningful to society, such as poverty alleviation or environmental protection, giving a healthy and great image.The non-profit organization of social image Social Credit that is

able to determine the number of donations of non-profit organizations, non-profit organization, the most important intangible aet.The non-profit organization that is the cause of the market failure and government failure as the third sector to promote social and economic progre, non-profit organization providing quality products and services for the community, with the support of society and government, engaged in a healthy and meaningful career , so they generally have better public trust.Now it seems that this organization public confidence in what many for-profit organizations are lacking, precisely for this reason, non-profit organizations and for-profit organizations also produced.The for-profit organizations to use non-profit organizations such public trust, non-profit organization that could profit organizations donation.Domestic non-profit organization the donations of number is very limited, the statistics show that the domestic donations accounted for about 4% of the total income of the non-profit organization, foreign donations account for only 2%.This data is compared with foreign big gap.The reason is that the low public trust in the domestic non-profit organization, unable to attract for-profit organizations and individual donations.5.Cla of financial support to non-profit organizations, there are some flaws in the budget management system, resulting in budget management of non-profit organizations failed to play its due role.For a long time, China has adopted budgeting method is the ”base growth“ mode, that are used in the allocation of annual budget expenditure in the previous year based on the increase or decrease in the way.The drawbacks of this allocation of funds, the past years, the actual expenditure basis to determine expenditure targets, in fact, based on the recognition vested interests as a precondition, curing the original pattern of the distribution of benefits, and thus curing the original fiscal scope of supply and expenditure structure is not conducive to scientific definition and expenditure

structure of the financial scope of supply.This allocation of funds may lead to unfair distribution, the le support the original units of austerity, lavish support units.Due to deficiencies in the system leading to non-profit organizations budget management failed to play its due role, will inevitably result in the non-profit organization based budgeting unscientific, the implementation of the budget is not serious, do not care about the effect of the use of budget funds, the budget management mere formality.6.Managers lack profeional management skills.A common problem of many non-profit organizations managers include: First, the balance of payments mismanagement, some non-governmental non-profit organizations, managers are not concerned about the efficiency of the use of funds.There are a lot of arbitrarine in the choice of activities: the lack of neceary cost analysis, many organizations to carry out the project, because there is no profit preure, lack of the neceary cost analysis, leading to lower yields of the project;Three is not good Investment Management, managers of many non-profit organizations is the lack of investment expertise and investment is difficult to achieve the desired results.Thus, resulting in the organization funding shortages, inefficient use of funds, mismanagement of funds and other iues, thus impeding the normal operation of the organization.7.The accountants profeional quality is low.Non-profit organizations is the lack of profeional accountants play a negative effect on their social function.Many non-profit organizations managers lack of understanding of the importance of financial management, resulting in the accountants busine skills is relatively low, the lack of financial expertise.The same time, accountants sense of self-monitoring is not strong sense of law, lack of awarene of occupational risks, can not play its due role in the organization's financial management, accounting fraud and accounting crime hidden.Only with profeional

accountants in order to better mobilization and use of funds, in order to better play the social function of the organization.(A)establish and improve laws and regulations, strengthen self-discipline and integrity services.Lack of legal norms of operation due to the non-profit organization, the lack of industry self-regulation.Therefore, the state should develop non-profit organizations ”and other laws and regulations, non-profit organizations from the establishment, operation canceled all activities and the whole proce of law, to promote industry self-discipline, integrity services.(B)non-profit organizations should pay attention to financial management to correct the deviation of understanding of financial management, establish and improve the internal control system and financial management system, strengthen financial management staff of profeional ethics construction and operational capacity of cultured, truly scientific development, focus on the implementation of your supervision.Financial management should firmly establish the concept of the cost of capital and cash flow, and comprehensive consideration of the relationship between risk and return, so as to minimize and control risk, the risks and benefits to achieve better balance;pursuit of efficiency, the pursuit of resources effective use of, and continuously improve the effectivene and efficiency of the use of funds;non-profit organizations should not exclude profit-seeking spirit and Busine Conduct, the effective operation and management of the non-profit organization, is precisely the need to introduce the spirit of the for-profit and commercial behavior, because the for-profit management and some commercial means to improve service quality and efficiency of good.(C)non-profit organizations should continue to improve the transparency and quality of its financial information.Let the sponsors, donors, members fully understand their

donor funds, aets, payments of contributions, so be cautious on resources, membership and donations will use, and the use of funds has a complete proce financial records, the only way to continuously improve the organization's reputation and good social reputation, to secure more financial support.This requires non-profit organizations to establish effective accountability mechanisms, relevant information to the public on a regular basis, take the initiative to accept the supervision of the national audit office and social.The only way to promote non-profit organizations to publish high-quality information to the user steady stream.Those who fail to time, according to the quality of information diemination organization may be given the neceary penalties, sanctions can even exempt non-profit organization exemptions, cancellation of their legal qualifications.With the improvement of the financial transparency of non-profit organizations, government departments, public and resource providers will be implemented in a more effective supervision of the normal operation of the organization, the efficiency and fairne of the non-profit organization will be a greater degree of protection.(D)non-profit organization, funding decisions should be well, scientific prediction, with its own characteristics, rationally determine the scale of funding, efforts to avoid and control financial risks.Must carefully analyze the characteristics, advantages and disadvantages of the different means of financing, analysis of different means of financing the cost of capital and financial risk size, on balance, select that meets the busine development, and reducing the cost of capital and financial risk financing or financing portfolio.Financing decisions neceary to ensure the smooth progre of the work of the busine, healthy development, but also to ensure that a moderate amount of money, as far as poible not more than accounted for in vain to account for even a waste of valuable social capital.Non-profit organizations should not blindly seek large, perfection, seeking

far, conducting scientific research and comparative analysis, and where liability should be read in conjunction with the organization's own actual and ability to repay reasonable aurance as to the scale of liabilities.(E)to improve budget management, strengthen budgeting scientific seriousne of the implementation of the budget, and supervision to check the effect of the use of budget funds.Non-profit organization in accordance with its objectives, in-depth research and science accounting, accurate approved the amount of funding required to develop a scientific and reasonable budget plan, determine the budget amount neceary to ensure that expenses need to complete its tasks, but also to ensure that no exaggerated false.In strict accordance with the budget law, the seriousne of the maintenance budget, to track the effect of the use of budget funds, monitoring and evaluation.Countries should also timely adjustments at the appropriate time the budget allocation system, consider reform of the existing budget allocation method or the use of zero-based budgeting method instead of the original “base plus growth” budgeting method.(6)To strengthen the the accountants profeional knowledge education and profeional ethics education.Non-profit organization to deal with accountants to enhance profeional busine training, focusing on the ability of busine to improve the level of busine of accountants, to better fulfill the organization's accounting records and accounting.The same time, non-profit organizations should also strengthen the financial management of profeional ethics education, training its good profeional ethics and profeional conduct to establish the integrity of service.Financial management staff to adapt to the needs of rapid development of non-profit organizations in the new situation.文献译文：

关于非营利组织财务管理的探讨

非营利组织是不以获取利润为目的，不履行政府职能，为社会公益或共益服务的独立组织。它具有弥补政府不足，完善社会服务；转换政府职能，提高政府的效率；丰富社区活动，完善社会福利；实现经济、文化良性互动的职能。然而，目前我国非营利组织的财务管理存在许多的问题。非营利组织财务管理的这些问题不仅严重制约了自身的发展，而且增加了社会的不稳定因素。因此，要采取措施加强我国非营利组织的财务管理，进而营造一个良好的社会环境，使整个社会更加和谐安定。

一、非营利组织财务管理的必要性

(一)非营利组织财务活动出现了许多新情况、新问题。资金来源渠道呈现多元化；企业经营形式的变化；涉外财务活动的日益增多：支出更广泛。

(二)非营利组织财务管理是加强政府宏观管理的需要。在市场经济条件下，民间非营利组织是面向社会，自主经营的经济实体。政府应加强对民间非营利组织的管理，并使之不断发展和完善。

(三)非营利组织财务管理是建立自我发展、自我约束的运行机制的需要。随着社会主义市场经济体制的完善，民间非营利组织财务管理中的问题也日益突出，迫切需要有一个良好的财务管理，以确保非营利组织的效益。

二、非营利组织财务管理的目标和内容

非营利组织是不以营利为宗旨和目的，为社会公益事业服务的组织。其财务管理的目标是：获取并有效使用资金以最大限度实现组织的社会使命。为了使组织能够有足够的资金开展公共活动，完成具体的社会使命，需要科学的财务管理体制使民间非营利组织获取并有效使用资金。非营利组织财务管理的主要内容是合理的进

行预算，成功筹集到组织正常运转所需的资金，并合理的使用资金，保障组织各项目的正常完成，实现非营利组织的社会目标。在这个过程中，包括前期的财务预算计划，资金的筹集以及资金使用过程中财务控制，和后期的财务监督和评估，它们之间既相互独立，又相互影响，从而形成非营利组织财务管理的完善体系。

三、非营利组织财务管理存在的问题 1．法律、制度体系不健全。

目前，我国在具体的民间非营利组织管理工作中。所依据的法律、制度不够完善，并且很多法律、制度体系存在着严重的滞后性，有关部门尚未出台一套完整的《民间非营利组织管理法》，以此来全面规范非营利组织的管理，促进民间非营利的健康发展。

2．非营利组织尤其是公立的非营利组织对财务管理的重视程度普遍较低，存在认识上的误区。认为非营利组织与企业有着根本的不同，不像企业那样追求营利，因而非营利组织应排斥营利精神和商业行为，也就不存在财务管理的问题。认为只要能够保证组织正常业务活动的开展，完成组织的社会使命，不必过多考虑资金的有效使用、资本成本、投资组合以及现金流量等因素因而不追求效率、不追求资源的有效使用，造成资源的大量浪费。具体表现在，有的非营利组不重视财务规章制度的建设和完善；也有的非营利组织虽然重视各项财务管理制度的制定，但却忽略了对财务制度执行效果的检查监督，最终使得财务制度流于形式。

3．非营利组织的财务透明度较低。

己颁布的《事业单位会计制度》、《民间非营利组织会计制度》及其他相关特殊行业会计制度对非营利组织公开其财务状况提出了一定的要求。一些公信力较好的非营利组织也严格遵循制度公开披露财务信息，如青基会近几年都在网上向社会公众公布其财务报表。但制度的制定只是在表面上解决了财务透明度的“有法可依”的问题，还有很多非营利组织并没有做到“有法必依”，在实现社会公众的知情权

和确保非营利组织财务信息公开方面，我们还存在着易见的缺陷。为社会公众实现知情权而公开披露其财务状况对于许多非营利组织来说似乎就是一种单方面的“恩赐”行为，而不是法定的义务和责任，与此相联系，提高组织的财务透明度也就不被认为是非营利组织的份内职责，而成了非营利组织的一种权利。在对非营利组织财务报告状况的审查中，只有14.7％的非营利组织在年终进行外部审计，而仅进行内部审计的占50．4％，无严格审计的占10．90%这样，缺乏外部审计的非营利组织高达60％以上，另有10.5％的非营利组织无特殊情况不做年度报告可见，财务信息公开的主动权掌握在非营利组织自己的手中，公开什么，公开多少，公开到什么程度，什么时候公开，对什么人公开在很大程度上取决于非营利组织本身，普通的社会公众对此缺乏请求权和强制公开的权利，而且非营利组织对外提供的财务信息太少，非营利组织提供服务的数量和质量如何，高级职员的报酬是多少，支出中用于组织自身建设费用与用于救助和扶贫等项目费用的比例是多少，享受税收减免的数量等等信息使用者非常关注的问题几乎没有，使得非营利组织的财务透明无法得到充分体现。这将严重影响了资源提供者的积极性，降低了其对组织的信任度，进而阻碍了组织的健康、持续发展。

4．资金匮乏

资金的短缺使得非营利组织没有足够的财力实现为公益服务的社会使命，一些非营利组织甚至由于资金太少而达到难以为继的地步。非营利组织发展的最大障碍是资金短缺。在我国的非营利组织中，仅政府提供的财政拨款、补贴和会费收入就占了组织收入来源的70％以上，其中又以财政拨款和补贴居多。营业性收入仅占总收入的6％左右，使得非营利组织的自力更生能力大大降低，在资金方面过分依赖其他部门，从而形成了发展的瓶颈。总体而言，我国非营利组织资金的匮乏主要表现在以下几个方面：

①筹资形式单一，过分依赖政府

由于我国非营利组织发展起步较晚，加上我国具体的国情限制，长期的计划经济的影响，我国的非营利组织或多或少的与政府有关系，非营利组织的管理也因此脱离不了政府。许多非营利组织的管理者同时又是政府官员，非营利组织难以自治。因此，长期以来，政府补贴成为非营利组织的主要收入来源，从下表的数据我们也可以看出，政府的拨款与补贴将近占非营利组织总收入的一半。但政府对非营利组织的扶持有时会力不从心，当政府的补贴不足以维持非营利组织的生存和发展时，非营利组织将面临非常严重的资金短缺问题。

②经济手段匮乏，白创收入偏低

自创收入是指非营利组织通过提供产品或劳务而向消费者直接收取的收入以及通过投资而从受资方取得的收入。非营利组织的自创收入大体应该包括4种：会费收入，业务收入，经营收入和投资收益。和国外相比，国内非营利组织在自创收入方面有着明显的不足，除了固定的会费收入和业务收入外，经营收入和投资收入微乎其微。许多人在这方面还存在一个误区，认为非营利组织既然是非营利的，为什么还去获得经营收入和投资收入，是不是这样做会使非营利组织失去了他的非营利性。恰恰相反，随着社会的不断进步，非营利组织将会逐步走向自治，政府对非营利组织的拨款和补贴也会越来越少，在非营利组织自身方面，经济的发展使的竞争变的越来越激烈，仅仅靠政府的补贴将难以维持其生存与发展。

③组织公信度差，接受捐赠较少

无形资产对非营利组织来说非常重要，甚至超越其有形资产。非营利组织所从事的行业一般是对社会比较有意义的，比如说扶贫或者是环保，给人一种健康伟大的形象。非营利组织的社会形象也就是社会公信度能够决定非营利组织接受捐赠的数量，也是非营利组织最为重要的无形资产。非营利组织产生的原因就是在市场失灵和政府失灵时作为第三部门推动社会和经济的进步，非营利组织为社会提供优质产品和服务，拥有社会与政府的支持，从事健康并且有意义的事业，因此他们一般

拥有较好的公信度。目前看来，这种组织公信度正是许多营利组织所缺乏的，正是由于这个原因，非营利组织和营利组织的合作也就产生了。营利组织利用非营利组织的这种公信度，而非营利组织因此获得营利组织的捐赠。国内非营利组织接受捐赠的数量是非常有限的，统计显示，国内捐赠大约占非营利组织总收入的4％，国外捐赠仅仅占2％。而这个数据和国外相比有很大差距。原因就在于国内非营利组织的社会公信度较低，无法吸引营利组织和个人的捐赠。

5．对财政支持类非营利组织，由于预算管理制度存在一定的缺陷，导致非营利组织的预算管理未能发挥其应有的作用。长期以来，我国实行的预算编制方法是“基数加增长”的模式，即每年预算支出分配采用的都是在上一年基础上增减的办法。这种资金分配方式的弊端是，以往年支出实际为依据确定支出指标，其实是以承认既得利益为前提，固化了原有利益分配格局，因而固化了原有财政供给范围和支出结构，不利于财政供给范围的科学界定和支出结构的调整。这种资金分配方式可能导致分配不公，使原来厉行节约的单位少支，大手大脚的单位多支。由于制度的缺陷进而导致非营利组织预算管理未能发挥其应有的作用，难免造成非营利组织的预算编制不科学，预算执行不严肃，不在乎预算资金的使用效果，使预算管理流于形式。[6]

6．管理者缺乏专业的管理技能。很多民间非营利组织的管理者普遍存在的问题包括：一是收支管理不善，有些民间非营利组织的管理者不关注资金的使用效率．在活动项目的选择上存在很大的随意性：二是缺少必要的成本分析，很多组织在开展项目时，由于没有盈利的压力，缺乏必要的成本分析，导致项目收益率降低；三是不善于投资管理，投资很难达到预期的结果。因此，造成了组织资金短缺、资金使用效率不高、资金管理不善等问题，从而阻碍了组织的正常运营。

7．财会人员业务素质较低。民间非营利组织缺乏专业性的财会人员，不利于其社会功能的发挥。很多非营利组织管理者对财务管理的重要性认识不足，因此，导

致财会人员的业务技能比较低，缺乏专业的财务知识。同时，财会人员自我监督意识不强，法制观念淡薄，缺乏职业风险意识，在组织财务管理中不能发挥应有的作用，给会计造假和会计犯罪提供了隐患。只有具备专业的财会人员，才能更好的筹集并使用资金，才能更好的发挥组织的社会功能。

四、完善非营利组织财务管理的对策

（一）建立健全法律法规，加强行业自律与诚信服务。由于民间非营利组织缺乏运作的法律规范，行业自律缺乏。因此，国家应尽快制定“民间非营利组织法”等法律法规，使民间非营利组织从设立、运作到注销的所有活动和整个过程有法可依，促进行业自律，实现诚信服务。

（二）非营利组织要重视财务管理工作，纠正对财务管理认识上的偏差，建立健全完善的内部控制制度和财务管理制度，加强财务管理人员的职业道德建设和业务能力的培养，真正做到科学制定、重点落实、贵在监督。在财务管理工作中，应牢固树立资本成本和现金流量观念，要综合考虑风险和收益之间的关系，尽量规避和控制风险，使风险和收益达到较好的均衡；要追求效率，追求资源的有效使用，不断提高资金的使用效果和效率；非营利组织不应排斥营利精神和商业行为，非营利组织的有效经营管理，恰恰需要引入营利精神和商业行为，因为营利性的管理和某些商业手段对提高服务质量和效率大有好处。

（三）非营利组织应不断提高其财务信息的透明度和质量。要让赞助者、捐赠人、会员充分地了解他们所捐助的资金、资产、交纳的会费等都能被谨慎地、按资源提供者、会员及捐赠意愿使用，并且资金的使用过程都有完整的财务记录，只有这样，才能不断提高组织的知名度和良好的社会声誉，争取到更多的资金支持。这就要求非营利组织建立有效的责任机制，定期向社会公布相关信息，主动接受国家审计部门和社会的监督。只有这样，才能促使非营利组织向信息使用者源源不断发布高质量的信息。国家对不按规定按时、按质发布信息的组织可给予必要的处罚，甚至可以通过免除非营利组织免税权、注销其合法资格的方式进行制裁。随着非营利组织财务透明度的提高，政府部门、社会公众以及资源提供者等对组织的正常运转将实施更为有效的监管，非营利组织的效率和公平性将会得到更大程度的保障。

（四）非营利组织进行筹资决策时应做好充分、科学的预测，结合自身的特点，合理确定筹资规模，努力规避和控制财务风险。要认真分析不同筹资方式的特点及优缺点，分析不同筹资方式的资本成本及财务风险大小，权衡利弊，选择既能满足业务发展所需，又能减少资本成本和财务风险的筹资方式或筹资组合。进行筹资决策时既要确保业务工作的顺利、健康开展，又要确保资金量的适度，尽量不多占、枉占甚至浪费宝贵的社会资金。非营利组织不应盲目地求大、求全、求远，如果在进行了科学调研和比较分析之后，确需负债的，应结合组织自身实际及偿还能力合理确定负债规模。

（五）改进预算管理工作，加强预算编制的科学性、预算执行的严肃性，并监督检查预算资金的使用效果。非营利组织要根据其工作目标，进行深入调研与科学核算，准确核定所需拨款的额度，制定科学合理的预算方案，确定的预算额度既要保证完成既定工作任务的开支需要，又要保证不夸大虚报。严格按预算办事，维护预算的严肃性，对预算资金的使用效果进行追踪、监督和评价。国家也应在适当时机适时调整预算分配制度，可以考虑改革现有的预算分配方法或采用零基预算编制方法代替原有的“基数加增长”的预算编制方法。

（六）加强财会人员的专业知识教育和职业道德教育。民间非营利组织应对财会人员加强专业业务培训，注重业务能力的培养，以提高财会人员的业务水平，更好的完成组织的会计记录和核算工作。同时，民间非营利组织还应该加强财务管理人员的职业道德教育，培养其良好的职业道德和职业操守，树立诚信服务。使财务管理人员能够适应新形势下民间非营利组织快速发展的需要。