非营利组织资金良性运行研究摘要目前我国非营利组织存在预算落后；筹资困难；费用管理混乱；缺少高素质财务管理人员；财务信息不透明等问题。文章对我国非营利组织资金良性运行进行研究，从组织因素和环境因素两方面对非营利组织资金运行不畅进行成因分析创新性地以全面预算管理、财务风险管理、财务分析等方面为主要内容建构非营利组织资金管理体系并以华侨基金会为案例运用该体系，希望为我国非营利组织今后的长足发展提供参考。关键词非营利组织；资金运行；筹资Non-profitorganizationfundingthebenignoperationofresearchAbstractOurnon-profitorganizationbudgetbackward;fundingdifficulties;costmanagementconfusion;thelackofhigh-qualityfinancialmanagementpersonnel;opaquefinancialinformationproblem.ThearticleonChina'snon-profitorganizationfundingthebenignoperationofresearch,frombothorganizationalandenvironmentalfactorsonthenon-profitorganizationfundingrunssluggishCausesaninnovativewaytotheoverallbudgetmanagement,financialriskmanagement,financialanalysis,asthemaincontentconstructanon-profitorganizationsfundmanagementsystemandtheOverseasChineseFoundationforthecaseusingthesystemtoprovideareferencefortherapiddevelopmentofChina'snon-profitorganizationsinthefuture.Keywords：non-profitorganization；capitaloperation；financing目录第一章绪论............................................................................................................................1第二章综合论述非营利组织的资金运行.............................................................................22.1概念以及分类.............................................................................................................22.2资金运行双环与资金运行体系.................................................................................32.2.1非营利组织资金运行......................................................................................32.2.2资金管理体系..................................................................................................4第三章非营利组织资金运行中存在的问题和成因分析.....................................................53.1非营利组织资金运行中存在主要问题.....................................................................53.1.1相对落后的预算管理......................................................................................53.1.2筹资困难..........................................................................................................53.1.3费用管理混乱..................................................................................................53.1.4财务方面的管理者的素质未达到较高的要求..............................................63.2非营利组织资金运行不畅的成因分析.....................................................................63.2.1非营利组织自身的原因..................................................................................63.2.2从环境方面的原因进行分析..........................................................................7第四章建立非营利组织资金良性运行体系.........................................................................94.1良性资金运行体系建构.............................................................................................94.1.1建构全面预算管理体系..................................................................................94.1.2构建非营利组织财务风险识别与防范体系................................................124.2国家政策性改革........................
