论文总字数：20199字

摘 要

近年来，由于市场失灵和政府体制改革，不少非营利组织在我国不断涌现，成为人们生活密切相关的一部分。非营利组织筹集民间共有资源，构成了以文化为纽带，支持公益性事业为核心，不断发展壮大我国的慈善队伍为目标的发展体系。然而，非营利组织的组织形式并非完美无缺的。其中主要表现在管理混乱，资金流向不明等。本文主要从我国民间非营利组织财务管理现状、我国民间非营利组织提升财务透明度的必要性、我国民间非营利组织财务透明度提升的障碍、我国民间非营利组织财务透明度提升的建议这四个角度等角度出发，来探讨如何提升我国民间非营利组织财务透明度。

关键词 ：民间非营利组织 财务管理 财务透明度

Our country folk non-profit organization's financial transparency

Abstract

In recent years, due to market failure and government system reform, many non-profit organizations in our country, as is closely related to the part of people's life. Non-profit organizations to raise civil common resources, constituted by culture, support public welfare undertakings as the core, continuously develop the charity team for the development of the target system of our country. However, the organization form of nonprofit organization is not perfect. Mainly displays in management chaos, money flows etc. I mainly from the our country folk non-profit organizations financial management present situation, our country the necessity of private non-profit organizations improve financial transparency, private non-profit organizations in our country, the barriers in the financial transparency of folk non-profit organization's financial transparency Suggestions and countermeasures for the four angles such as perspective, to explore how to improve our country folk non-profit organizations financial transparency.

Keywords: Private non-profit organizations；Financial management；Financial disclosure

目录

摘要.....................................................................................................................................................I

Abstract.............................................................................................................................................II

引言....................................................................................................................................................1

一、我国民间非营利组织财务管理现状........................................................................................2

（一）我国民间非营利组织界定..................................................................................................2

（二） 我国民间非营利组织财务管理现状..................................................................................4

（三）我国民间非营利组织财务透明度问题..........................................................................5二、我国民间非营利组织提升财务透明度的必要性.....................................................................7

（一）信息化社会新环境的必然要求..........................................................................................7

（二） 健全法律法规制度的逻辑要求 ........................................................................................7

（三） 社会公众对信息公开的基本要求 ....................................................................................8

（四）非营利组织可持续发展的必然要求..................................................................................8

三、我国民间非营利组织提升财务透明度的障碍........................................................................9

（一）监督体系不完善.......................................................................................................9

（二）法规制度不健全.......................................................................................................9

（三）财务透明度衡量标准缺失.......................................................................................10

（四）信息披露渠道狭窄..................................................................................................10

（五）组织内部管理混乱..................................................................................................11

四、我国民间非营利组织提升财务透明度的建议................................................................12

（一）提升外部监管.........................................................................................................12

1.建议财务报告三审制度...........................................................................................12

2.建立财务透明度档案...............................................................................................13

（二）完善相关法规制度.................................................................................................13

1.建立内部控制报告制度..........................................................................................13

2.加强内部审计制度.................................................................................................14

3.完善非营利组织内部责任追究机制........................................................................14

（三）制定财务透明度衡量标准......................................................................................15

（四）扩宽信息披露渠道.................................................................................................16

（五）加强内部管理........................................................................................................17

结论...................................................................................................................................18

参考文献 19

致谢 21

引言

近年来，由于市场失灵以及政府体制改革的弊端，非营利组织油然而生。随着市场经济的迅猛发展，市场经济已经延伸触及到社会生活的各个层面，但是社会问题的复杂多样是市场经济体制所无法应对的，更别提合理有效的解决。同时，市场机制本身的弊端也增加了很多社会问题，造成明显的贫富分化现象。另一方面，政府能力也是有缺陷的。民间非营利组织的产生与发展是顺应社会发展趋势的必然产物，它能解决第一、二部门解决不了的问题，如下层贫困人口救助、老、弱、病、残人口等，成为了社会中的第三大部门。

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