非营利组织财务管理面临的问题及对策研究

辽宁科技大学毕业设计（论文）第I页非营利组织财务管理面临的问题及对策研究摘要非营利组织一般是指不以获取利润为目的，而从事商品生产、流通、提供服务的民间组织。因此非营利组织通常指的是不以营利为目的的这样一些组织，这些组织提供有偿服务，并收取合理的费用来弥补它们提供服务所消耗的成本，以维持组织的生存。它们不是以盈利作为组织运营的最终目标，这些组织即使有盈余也要回馈给其他有利于该组织宗旨完成的运作或组织的扩充，而不会分配给组织的成员、管理人员，或者进入任何一个私人的账户。非营利组织机构通常包括学校、医院、慈善机构、合作团体、社区组织等。我们认为，除了慈善组织以外的非营利组织，为了实现组织的社会使命，需要扩大服务规模，加强基础设施建设，改善服务条件时，解决资金瓶颈问题，完全可以通过负债和权益筹资来筹集所需要的资金。关键词非营利组织;财务管理;财务控制辽宁科技大学毕业设计（论文）第II页AbstractGenerallyreferstonon-profitorganizationsfornon-profitsforthepurposeof,andengagedincommodityproduction,circulation,non-governmentalorganizationstoprovideservices.Thereforenon-profitorganizationsusuallyrefertothenot-for-profitorganizationssuchasthepurposeoftheseorganizationstoprovidepaidservicesandchargeareasonablefeetocovertheservicestheyprovideandtheamountofcostinordertomaintaintheorganization'ssurvival.Theyarenotforprofitorganizationoperatingastheultimategoal,theseorganizationshavetopaybackevenifthereisasurplustootherpurposesbeneficialtotheorganizationororganizationstocompletetheoperationoftheexpansion,andwillnotbeallocatedtomembers,managers,ortoenteranyoneofprivateaccounts.Usuallynon-profitorganizationsincludingschools,hospitals,charitableinstitutions,cooperativegroups,suchascommunity-basedorganizations.Webelievethat,inadditiontocharitableorganizationsoutsidethenon-profitorganizations,communityorganizationsinordertoachievethemissionofthescaleoftheneedtoexpandservices,strengtheninfrastructureconstruction,improveconditionsofservice,toresolvetheproblemoffundsbottlenecksentirelybydebtandtherightsandinterestsinordertoraisetherequiredfundingfunds.KeywordsNon-profitorganizations；FinancialManagement；Financialcontrol辽宁科技大学毕业设计（论文）第III页目录摘要........................................................................................................................................IAbstract..............................................................................................................................II第1章绪论.........................................................................................................................11.1研究背景................................................................................................................11.2研究意义................................................................................................................11.3研究内部和方法.....................................................................................................2第2章非营利组织财务管理的管理概论.........................................................................32.1非营利组织的财务特征........................................................................................32.2非营利组织财务管理的内容.................................................................................32.3非营利组织财务管理的目标................................................................................32.4非营利组织财务管理的流程................................................................................4第3章我国非营利组织财务管理存在的问题及其原因探析.........................................53.1我国非营利组织财务管理存在的问题.................................................................53.1.1日常操作不规范...........................................................................................53.1.2会计人员待遇有待提高...............................................................................53.1.3企业制度不严................................................................................................53.1.4机构及人员设置不合理................................................................................63.2我国非营利组织财务管理问题的原因探析.........................................................63.2.1非营利组织自身特点所产生的问题...........................................................63.2.2筹资机制先天不足........................................................................................73.2.3缺乏健全的财务制度...................................................................................83.2.4财务风险估计不当.......................................................................................8第4章加强我国非营利组织财务管理的对策.................................................................94.1完善非营利组织财务管理制度............................................................................94.2调整传统预算管理模式..........................................................................................94.2.1改进预算编制方法........................................................................................94.2.2建立全面预算体系......................................................................................11辽宁科技大学毕业设计（论文）第IV页4.3扩展筹资渠道、优化资金结构...........................................................................124.3.1采取多元化融资方式.................................................................................124.3.2科学分析筹资成本......................................................................................124.3.3合理确定最优筹资成本...........................................................................124.4加强财务活动分析与评价...................................................................................134.4.1比较分析法..................................................................................................134.