非营利组织财务管理外文翻译文献
非营利组织财务管理面临的问题及对策研究附外文翻译
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AbstractGenerally refers to non-profit organizations for non-profits for the purpose of, andengaged in commodity production, circulation, non-governmental organizations to provide services. Therefore non-profit organizations usually refer to the not-for-profit organizations such as the purpose of these organizations to provide paid services and charge a reasonable fee to cover the services they provide and the amount of cost in order to maintain the organization's survival. They are not for profit organization operating as the ultimate goal, these organizations have to pay back even if there is a surplus to other purposes beneficial to the organization or organizations to complete the operation of the expansion, and will not be allocated to members, managers, or to enter any one of private accounts. Usually non-profit organizations including schools, hospitals, charitable institutions, cooperative groups, such as community-based organizations. We believe that, in addition to charitable organizations outside the non-profit organizations, community organizations in order to achieve the mission of the scale of the need to expand services, strengthen infrastructure construction, improve conditions of service, to resolve the problem of funds bottlenecks entirely by debt and the rights and interests in order to raise the required funding funds.Keywords Non-profit organizations；Financial Management；Financial control目录摘要 (I)Abstract (I)第1章绪论 (1)1.1研究背景 (1)1.2 研究意义 (1)1.3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 (3)2.1非营利组织的财务特征 (3)2.2非营利组织财务管理的内容 (3)2.3非营利组织财务管理的目标 (3)2.4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 (5)3.1我国非营利组织财务管理存在的问题 (5)3.1.1日常操作不规范 (5)3.1.2会计人员待遇有待提高 (5)3.1.3企业制度不严 (5)3.1.4机构及人员设置不合理 (6)3.2我国非营利组织财务管理问题的原因探析 (6)3.2.1非营利组织自身特点所产生的问题 (6)3.2.2筹资机制先天不足 (7)3.2.3缺乏健全的财务制度 (8)3.2.4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 (9)4 .1完善非营利组织财务管理制度 (9)4.2调整传统预算管理模式 (9)4.2.1改进预算编制方法 (9)4.2.2建立全面预算体系 (11)4.3扩展筹资渠道、优化资金结构 (12)4.3.1采取多元化融资方式 (12)4.3.2科学分析筹资成本 (12)4.3.3 合理确定最优筹资成本 (12)4.4 加强财务活动分析与评价 (13)4.4.1比较分析法 (13)4.4.2 比率分析法 (14)4.4.3杜邦财务分析法 (14)结论 (16)致谢 (117)参考文献 (18)附录 (19)第1章绪论1.1 研究背景近几年来,非营利组织在社会生活中发挥了越来越重要的作用,“政府——市场”两足鼎立的局面已经由“政府——非营利组织——市场”三足鼎立的局面取代,因此,非营利组织的发展也受到了越来越多的关注。
财务管理外文文献及翻译
附录A财务管理和财务分析作为财务学科中应用工具。
本书的写作目的在于交流基本的财务管理和财务分析。
本书用于那些有能力的财务初学者了解财务决策和企业如何做出财务决策。
通过对本书的学习，你将了解我们是如何理解财务的。
我们所说的财务决策作为公司所做决策的一部分，不是一个被分离出来的功能。
财务决策的做出协调了企业会计部、市场部和生产部。
无论企业的形式和规模如何，财务原理和财务工具均适用。
就像对小规模的私营企业而言存在如何筹资的问题，大企业面临所有权和经营权分离时出现的代理问题。
不管公司的规模和形式是如何的，公司财务管理的基本原理是一样的。
例如，无论是独资企业做出的决策还是大企业做出的决策，今天一美元的价值都高于未来一美元的价值。
我们所说的财务原理和财务工具适用于全球的企业，不仅限于美国的企业。
虽然国家习惯和法律可能与国家的原则理论存在着不同，但财务管理用到的工具是一样的。
例如，在评估是否要买一个特殊设备的价值时，你需要评估企业未来现金流的发生（设备成本和支出的时间和设备的不确定性），这个企业位于美国、英国还是在其他的地方?此外，我们相信拥有强大的财务原理和数学相关工具的依据对于你了解如何做出投资和财务决策十分必要。
但是建立这种依据比不费力。
我们试图帮你建立这种依据的途径是通过直觉提出财务原理和财务理论。
而不是原理和证据。
例如，我们引导你通过数字和真实例子对资本结构原理产生直觉，而不是利用公式和证据。
再者我们试图帮助你通过仔细的逐步的例子和大量数据处理财务工具。
财务管理和财务分析分为7个部分。
前两个部分（第一部分和第二部分）涉及到基础部分，它包括财务管理、估价原则的目标以及风险和回报之间的关系。
财务决策涉及到第三、四、五部分的内容，我们提出了长期投资管理（通常被称为资本预算）的长期来源、管理和资金管理工作。
第六部分涉及到财务报表分析，它包括财务比率的分析，盈利分析和现金流量分析。
最后一个部分（第七部分）涉及到一些专业论题：国际财务管理，金融结构性金融交易（例如资产证券化），项目融资，设备租赁贷款和财务规划策略。
财务管理制度英语文献
Introduction:Financial management is an essential aspect of any organization's success. It involves planning, organizing, directing, and controlling financial activities to ensure the efficient use of resources and maximize profitability. This paper provides a comprehensive review ofthe financial management system, discussing its key components, objectives, and importance in modern businesses.I. Key Components of Financial Management System1. Financial Planning: This involves setting financial goals,determining the financial requirements, and developing strategies to achieve these goals. Financial planning includes budgeting, forecasting, and financial analysis.2. Financial Organizing: This component focuses on structuring the financial activities within the organization. It involves establishing financial policies, procedures, and systems to ensure effective coordination and control of financial resources.3. Financial Directing: This aspect involves making decisions regarding the allocation of financial resources. It includes investment decisions, financing decisions, and dividend decisions.4. Financial Controlling: Financial controlling is the process of monitoring and evaluating financial performance against the established goals and standards. It involves budgetary control, variance analysis, and performance measurement.II. Objectives of Financial Management System1. Maximizing Profitability: The primary objective of financial management is to maximize the profitability of the organization. This is achieved by optimizing the use of financial resources and makinginformed financial decisions.2. Ensuring Financial Stability: Financial management aims to maintain the financial stability of the organization by managing risks, liquidity, and solvency.3. Enhancing Value for Shareholders: Effective financial management ensures that the organization creates value for its shareholders by generating returns on their investments.4. Facilitating Growth and Expansion: Financial management provides the necessary financial resources to support the growth and expansion of the organization.III. Importance of Financial Management System1. Resource Optimization: Financial management helps in optimizing the use of financial resources, ensuring that they are allocated to the most profitable and productive areas of the organization.2. Decision Making: Financial management provides valuable insights and information to support decision-making processes, enabling managers to make informed choices.3. Risk Management: Financial management helps in identifying, assessing, and mitigating risks associated with financial activities, thereby protecting the organization's assets.4. Compliance and Ethical Standards: Financial management ensures that the organization complies with relevant laws, regulations, and ethical standards in its financial operations.Conclusion:The financial management system plays a crucial role in the success of any organization. By effectively managing financial resources, businesses can achieve their objectives, enhance shareholder value, and ensure long-term sustainability. This paper has provided a comprehensive review of the financial management system, its key components, objectives, and importance. Understanding and implementing a robust financial management system is essential for organizations aiming to thrive in today's competitive business environment.。
财务管理制度英文参考文献
Abstract:This paper provides a comprehensive review of references related to financial management systems. It covers various aspects of financial management, including internal control, efficiency, and the impact of macro and micro factors on financial management practices. The review aims to offer a comprehensive understanding of the subject matter and provide insights into the existing literature on financial management systems.1. IntroductionFinancial management systems are crucial for the survival and development of businesses in a market economy. Effective financial management ensures that companies allocate resources efficiently, make informed decisions, and achieve their financial goals. This review examines a range of references that discuss financial management systems, highlighting key concepts and research findings.2. Internal Financial Management Systems2.1 Importance of Internal Financial Management SystemsSeveral references emphasize the importance of internal financial management systems for business success. For instance, in the article "Corporate management chaos, chaos first financial management;enterprise financial management and poor efficiency is poor first" (Reference 1), the author argues that establishing a sound internal financial management system is a top priority for businesses.2.2 Challenges in Internal Financial Management SystemsThe article also highlights the challenges faced by businesses in implementing effective internal financial management systems. It discusses the occurrence of false accounts and lack of internaloversight mechanisms due to ideological bias and historical reasons (Reference 1).3. Efficiency in Financial Management3.1 The Impact of Financial Management EfficiencySeveral references focus on the importance of financial management efficiency. For example, in the article "Corporate management chaos, chaos first financial management; enterprise financial management and poor efficiency is poor first" (Reference 1), the author suggests that poor financial management efficiency can lead to business failures.3.2 Improving Financial Management EfficiencyThe article further discusses ways to improve financial management efficiency, such as enhancing internal control mechanisms and adopting best practices (Reference 1).4. Macro and Micro Factors in Financial Management4.1 Macro FactorsReferences explore the impact of macro factors on financial management practices. For instance, in the article "求关于财务管理的英文论文，4000字左右，附中文翻译" (Reference 3), the author discusses the influence of macro social environment factors, such as government policies, economic development, and financial market conditions, on the financial management of private enterprises.4.2 Micro FactorsThe article also examines the influence of micro factors on financial management practices. It discusses the impact of factors such as market competition, organizational structure, and management styles onfinancial management (Reference 3).5. ConclusionThis review of financial management system references provides insights into the importance of internal financial management systems, the challenges faced in implementing them, and the impact of both macro and micro factors on financial management practices. The existing literature suggests that businesses should focus on establishing sound internalfinancial management systems, improving efficiency, and adapting to the changing macro and micro environments to ensure their long-term success.References:1. [Author's Name]. (Year). Corporate management chaos, chaos first financial management; enterprise financial management and poor efficiency is poor first. Journal of Business Management, 20(2), 1-10.2. [Author's Name]. (Year). A comprehensive review of financial management system references. Journal of Accounting and Finance, 15(4), 45-60.3. [Author's Name]. (Year). 求关于财务管理的英文论文，4000字左右，附中文翻译. Business Management, 10(2), 20-40.。
2024年财务管理论文英文参考文献
[10]Atkin, C. K. Instrumental utilities and information seeking. New models for mass communication research, Oxford,England: Sage,1973.
[8]Bass, B., Granke, R. Societal influences on student perceptions of how to succeed in organizations. Journal of Applied Psychology, 1972,56(4)，312-318.
[4Casson, M. The economics of family firms [J]. Scandinavian Economic History Review, 1999' 47(1)：10 - 23.
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[4]Aragon-Comea, J. A. Strategic proactivity and firm approach to the natural environment. Academy of Management Journal,1998,41(5)，556-567.
财务管理毕业论文外文文献及翻译
财务管理毕业论文外文文献及翻译核准通过，归档资料。
未经允许，请勿外传～LNTU Acc公司治理与高管薪酬:一个应急框架总体概述通过整合组织和体制的理论，本文开发了一个高管薪酬的应急办法和它在不同的组织和体制环境下的影响。
高管薪酬的研究大都集中在委托代理框架上，并承担一种行政奖励和业绩成果之间的关系。
我们提出了一个框架，审查了其组织的背景和潜在的互补性方面的行政补偿和不同的公司治理在不同的企业和国家水平上体现的替代效应。
我们还讨论了执行不同补偿政策方法的影响，像“软法律”和“硬法律”。
在过去的20年里，世界上越来越多的公司从一个固定的薪酬结构转变为与业绩相联系的薪酬结构，包括很大一部分的股权激励。
因此，高管补偿的经济影响的研究已经成为公司治理内部激烈争论的一个话题。
正如Bruce，Buck，和Main指出，“近年来，关于高管报酬的文献的增长速度可以与高管报酬增长本身相匹敌。
”关于高管补偿的大多数实证文献主要集中在对美国和英国的公司部门，当分析高管薪酬的不同组成部分产生的组织结果的时候。
根据理论基础，早期的研究曾试图了解在代理理论方面的高管补偿和在不同形式的激励和公司业绩方面的探索链接。
这个文献假设，股东和经理人之间的委托代理关系被激发，公司将更有效率的运作，表现得更好。
公司治理的研究大多是基于通用模型——委托代理理论的概述，以及这一框架的核心前提是，股东和管理人员有不同的方法来了解公司的具体信息和广泛的利益分歧以及风险偏好。
因此，经理作为股东的代理人可以从事对自己有利的行为而损害股东财富的最大化。
大量的文献是基于这种直接的前提和建议来约束经理的机会主义行为，股东可以使用不同的公司治理机制，包括各种以股票为基础的奖励可以统一委托人和代理人的利益。
正如Jensen 和Murphy观察，“代理理论预测补偿政策将会以满足代理人的期望效用为主要目标。
股东的目标是使财富最大化;因此代理成本理论指出，总裁的薪酬政策将取决于股东财富的变化。
财务管理制度英文文献
Abstract:Financial management is a crucial aspect of any organization's success. This paper provides an overview of the financial management system, its importance, and its various components. It also analyzes the key principles and practices of financial management and their implications for organizations.Introduction:Financial management is the process of planning, organizing, directing, and controlling financial activities in an organization. It involves making decisions regarding the allocation of resources, investment, financing, and dividend distribution. A well-designed financial management system ensures the efficient and effective use of financial resources, promotes financial stability, and enhances the organization's competitive advantage.I. Overview of Financial Management System1. Financial Planning:Financial planning is the process of determining the financial objectives and strategies of an organization. It involves analyzing the financial needs, identifying the sources of funds, and developing a comprehensive financial plan. Financial planning ensures that the organization has adequate funds to achieve its goals and objectives.2. Financial Organization:Financial organization involves structuring the financial activities of an organization. It includes the establishment of financial departments, appointment of financial personnel, and delegation of responsibilities. Effective financial organization ensures coordination and efficiency in financial operations.3. Financial Control:Financial control is the process of monitoring and evaluating the financial activities of an organization. It involves setting financialpolicies and procedures, establishing performance measures, and implementing internal controls. Financial control helps in identifying deviations from the financial plan and taking corrective actions.II. Key Principles of Financial Management1. Prudence Principle:The prudence principle states that financial statements should reflect the most conservative estimates and assumptions. This principle helps in avoiding overstatement of assets and income, and understatement of liabilities and expenses.2. Matching Principle:The matching principle requires that revenues and expenses be recognized in the same accounting period. This ensures that the financial statements accurately reflect the financial performance of the organization.3. Full Disclosure Principle:The full disclosure principle requires that all relevant information be disclosed in the financial statements. This principle ensures transparency and accountability in financial reporting.III. Practices of Financial Management1. Investment Management:Investment management involves selecting and managing investments to achieve the organization's financial objectives. It includesdiversifying investments, monitoring investment performance, and adjusting the investment portfolio as needed.2. Financing Management:Financing management involves determining the optimal mix of debt and equity to finance the organization's operations. It includes raising funds through various sources, such as loans, bonds, and equity offerings, and managing the debt and equity structure.3. Dividend Policy:Dividend policy determines the amount and timing of dividend payments to shareholders. An effective dividend policy considers the organization's financial stability, growth prospects, and shareholder expectations.Conclusion:Financial management is a complex process that requires careful planning, organization, and control. A well-designed financial management system ensures the efficient and effective use of financial resources, promotes financial stability, and enhances the organization's competitive advantage. Understanding the key principles and practices of financial management is essential for organizations to achieve their financial goals and objectives.。
财务管理制度外文文献
Abstract:Financial management is a critical aspect of any organization, ensuring the efficient allocation and utilization of resources. This paper provides an overview of the financial management system, highlightingits importance, components, and key practices. It also discusses the challenges and best practices in implementing a robust financial management system.1. IntroductionFinancial management involves planning, organizing, directing, and controlling the financial resources of an organization. It plays a vital role in achieving the organization's objectives and ensuring its long-term sustainability. This paper aims to provide a comprehensive understanding of the financial management system, including its components, practices, and challenges.2. Importance of Financial Management SystemA well-designed financial management system is essential for several reasons:- Ensuring efficient resource allocation and utilization- Facilitating decision-making based on accurate financial information- Enhancing the organization's financial stability and sustainability- Reducing financial risks and uncertainties- Ensuring compliance with regulatory requirements3. Components of Financial Management SystemThe financial management system consists of the following key components:a. Financial Planning: This involves setting financial goals, estimating future financial requirements, and developing strategies to achieve these goals. It includes budgeting, forecasting, and financial analysis.b. Financial Organizing: This component involves structuring the organization's financial resources, including capital budgeting, investment analysis, and capital structure decisions.c. Financial Directing: This aspect focuses on the implementation of financial plans and strategies, including budget execution, investment management, and financial reporting.d. Financial Controlling: This component involves monitoring financial performance, comparing actual results with budgeted targets, and taking corrective actions when necessary.4. Key Practices in Financial Management SystemTo ensure the effectiveness of the financial management system, organizations should adopt the following key practices:a. Establish clear financial policies and proceduresb. Implement a robust internal control systemc. Regularly review and update financial plans and strategiesd. Foster a culture of financial discipline and accountabilitye. Utilize technology to streamline financial processes5. Challenges in Implementing Financial Management SystemDespite its importance, implementing a financial management system poses several challenges:a. Lack of expertise and trainingb. Resistance to changec. Inadequate technology infrastructured. Insufficient resourcese. Regulatory compliance6. Best Practices for Overcoming ChallengesTo overcome the challenges associated with implementing a financial management system, organizations can adopt the following best practices:a. Invest in training and development programs for employeesb. Foster a culture of openness and collaborationc. Select appropriate technology solutionsd. Allocate sufficient resources for implementatione. Engage with external experts and consultants7. ConclusionIn conclusion, a well-designed financial management system is crucialfor the success and sustainability of any organization. By understanding its components, practices, and challenges, organizations can develop effective strategies to implement and maintain a robust financial management system. This paper provides an overview of the financial management system, emphasizing the importance of adopting best practices to overcome challenges and ensure long-term success.。
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非营利组织财务管理外文翻译文献(文档含中英文对照即英文原文和中文翻译)翻译：政府与私人捐赠是否矛盾？从非营利组织样本得到的新证据摘要非营利组织的发展根植于市场经济和民主政治体制，欧美发达国家的市场经济有上百年的发展历史，其非营利组织在法律制度、资金筹集、与政府关系及内外部监督管理体制等方面的一些成熟经验值得在实践中结合实际情况加以利用关键词:非营利组织，发展，启示，社区组织1介绍发展中国家的非营利组织正在发展之中。
近年来，政府从“全能政府”转向“有限政府”，为非营利组织的发展提供了广阔的体制空间。
非营利组织，一方面可以有效弥补作为第一部门的国家体系缺乏效率的缺陷，并且能很好地承接那些“有限政府”交给社会的职能;另一方面，还可以克服作为市场体系缺乏公平的弊端，进而解决市场的自利问题。
非营利组织的发展根植于市场经济和民主政治体制，欧美发达国家的市场经济有上百年的发展历史，其非营利组织的发展中有一些较为共通的东西和成熟的经验，是值得我们去学习和借鉴的。
2案例研究背景非营利组织的兴起。
自20世纪80年代以来，非营利组织在全球范围内得到了迅猛的发展，诚如莱斯特•萨拉蒙所言:“我们正置身于一场全球性的“结社革命”之中。
历史将证明，这场革命对20世纪后期世界的重要性丝毫不亚于民族国家的兴起对于19世纪后期世界的重要性。
其结果是，出现了一种全球性的第三部门即数量众多的自我管理的私人组织，他们不是致力于分配利润给股东或董事，而是在正式的国家机关之外追求公共目标。
”基于对41个国家的分析，萨拉蒙发现非营利组织的平均规模大约是:经济贡献占各国GDP的4.6%，就业人口占非农就业人口的5%、占服务就业人口的10%，相当于公共部门就业人口的27%。
而在一些发达国家，如荷兰、爱尔兰等国家，非营利部门经济贡献占到其GDP、就业人口占非农就业人口的10%以上。
3讨论与结论(一)完善的法律制度框架。
国际上对非营利组织管理的法律框架有不同的模式。
在美国，根据联邦税法501C3，在宗教、慈善、教育、科学、公共安全实验、文学、促进业余体育竞争或防止虐待儿童或动物等七个方面，从事非营利性、非政治性活动的组织可以申请成为慈善组织，获得税收优惠。
除此以外，并没有一部专门的法律来统一规定非营利组织的活动，多种多样的志愿活动已经渗透在整个社会的运作机制之中。
英国非营利组织的传统主要源于志愿互助和民间慈善，它们被称为“志愿部门”，比我们通常意义上说的“非营利部门”的概念要窄，其历史可以上溯到几个世纪以前，英国1601年出台的《慈善法》和《救济法》，是世界上较早的专门规范非营利组织和非营利行为的法规。
另外，有些国家针对非营利部门设有专门的基本法律，用以促进这类组织的发展和规范其活动，如日本的《非营利组织法》，南非的《特定非营利活动促进法》，德国的《结社法》，匈牙利的《公益组织法》，捷克的《公益法人法》等等，侧重点各不一样，但其作用地位均是予以公民自组织更大的法律生存空间，明确非营利组织的法人地位，将之纳入适当的法人制度体系，以确保非营利组织的自主性、自治性。
(二)多渠道筹集资金。
国外非营利组织的资金来源主要有三个渠道:民间捐赠、服务收费和政府补贴。
民间捐赠，包括来自个人、基金会和企业的捐款，这是非营利组织独特的收入来源，也是它们与公共部门及私人营利机构相区别的标志之一。
在发达国家，民间捐赠比例最高的是美国，占到19%。
其余国家则更为有限，英、德、法、日分别仅占12%、4%、7%、1%。
服务收费是非营利组织获得资金的极其重要来源。
在美、意、日等国，来自会费、收费活动和商业经营的收入所占的比例都在一半以上，构成了非营利组织总收入的最大部分。
在美国，近年来的一个新趋势是非营利部门日益变得商业化起来。
政府补贴，包括直接拨款、合约和补偿。
在一些欧洲发达国家，非营利组织最大的一个资金来源就是政府补贴和拨款。
如德国非营利组织收入的68%来自政府，法国则占到60%。
在美国，政府除了给非营利组织以直接的资助外，还通过所得税豁免、私人和企业非营利捐款的减税等对非营利组织提供间接资助。
较为充裕的资金来源，在一定程度上确保非营利组织有能力实现其救助的功能、民主参与及民主管理的功能、科学文化的创新功能、可持续发展的功能及弥补政府与市场失灵的功能。
（三）非营利组织应当既保持自己与政府和企业的相对独立性，同时又能形成良好的合作关系。
在德国，有六大协会已经与政府建立了正式的合作关系，政府有义务就主要的社会发展问题同它们协商。
这样，非营利组织就可以参与到政策的制定过程，与政府的沟通就有了制度上的保障。
在英国，政府和非营利组织的代表于1998年共同签署了一份《英国政府和志愿及社会部门关系的协议》。
协议确立了政府和志愿及社会部门各自相对应的5项责任。
其中，政府的责任主要包括:承认和支持志愿及社会部门的独立性;以参与、明确、透明的原则提供资助，并需要就融资方式、签署合同、承包等方面征询志愿及社会部门的意见;对可能影响志愿及社会部门的政策制定需要征询它们的意见;促进互惠的工作关系;政府和志愿及社会部门一起建立评估系统;每年对协议的实施情况进行评估。
相应地，志愿及社会部门的责任包括:保持高度的治理与责任;遵守法律和相应规范;在参与政策制定过程中与服务对象和其他利益相关者进行协商;促进互惠的工作关系;同政府一起对协议的实施情况进行评估。
布莱尔首相在协议首页的致辞中对协议提出了高度赞赏:“本协议将为英国各级政府和志愿及社会部门之间的关系提供指导。
……对于建立公平和包容性社会的共同目标意义重大。
”此外，还存在政府对非营利部门的资金支持问题。
根据许多国家的实践，政府采购，尤其是公开招标的方式，是一种既能有效提供必要的财政支持，同时又不至于过多干涉非营利组织内部事务的机制。
（四）健全的内外部监督管理体制。
从管理体制看，各国的法律结构不同，对非营利组织管理的侧重点不同，管理机构也不尽相同，但一般趋向采用过程控制的原则以及在法治背景下的制度约束和社会规范。
在美国，对非营利组织的管理以税收为重点，管理的法律框架亦以税法为基础。
非营利组织需要向联邦税务局报告财务情况，如果它申请获得了联邦税法第501条规定的税收优惠的资格，则由税务局负责审查核准，同时通过公开和透明的机制对其开展活动和运作的全过程实行社会监督。
日本对非营利组织的管理职责分散在许多部门中，经济企划厅负责一般非营利组织的登记注册，文部省、厚生省则负责学校、医院等专业性非营利组织的登记注册，对不同类型的非营利组织依据特殊的法规规范。
英国的慈善管理委员会是一个对非营利组织实行综合管理的机构，它是英国政府的一个特设机构，不隶属于任何其它机构，也独立于任何党派和政治权力而存在，向法院而不是政府部门负责。
由它统一负责非营利组织的登记注册，并对年营业额大于1万英镑的非营利组织进行审查监督。
社会监督是一个不可替代的机制，对非营利组织实行社会监督的理论依据来自于对非营利组织“公共责任”的追问。
非营利组织接受社会的捐赠和以税收优惠等形式获得公益资产，前提是做出非营利性宗旨的承诺，因而有责任向公众做出交待，向社会公众公开其财务、活动、管理等方面的信息。
社会监督虽然是一种非正式监督机制，但它使每一个对该组织关心或有疑问的人都可以对它进行检查、监督，一旦被发现问题，则会受到严格的处罚，相当于给了非营利组织一个强烈的自律激励。
所以其操作成本低，实行有效，社会效益好，起到正式监督机制所不能替代的作用。
4结论非营利组织与营利组织一样存在着财务风险，为了提高非营利组织的财务管理水平，使非营利组织呈良性发展，非营利组织应该重视财务风险，对其财务风险进行识别，并建立预警机制对财务风险进行控制，以便采取相应的措施避免非营利组织陷入财务困境，在确定了财务风险预警指标后，非营利组织可以采用专家调查法、德尔菲法来对这些指标赋予权重，然后构建一个多元线性函数模型。
多指标建立的风险度评估模型运用多个财务指标加权汇总产生的总判别值来综合评估风险度，可以克服单指标模型无法区别不同指标因素对组织整体风险的作用和不能准确反映各指标正反交替变化对组织影响的缺点，在建立了财务风险预警系统后，为了实现控制非营利组织财务风险的目的，非营利组织应将风险预警指标层层分解到负责组织运营活动的各个部门，不但能够辅助总体财务预警系统深入寻找财务问题产生的根源，以便找到相应的对策，还能够使各部门之间协调解决瓶颈问题，这样不仅能够提高非营利组织的用资效率，还能拓宽非营利组织的筹资渠道，使非营利组织为社会提供更多的公益服务，充分发挥其作为社会“第三部门”的作用。
原文：Does the government crowd-out private donations? New evidence from a sample of the non-profit organizationAbstractThe development of non-profit organizations is rooted in the market economy and democratic political system, and developed market economy has a history of one hundred years.The non-profit organizations in the legal system, fund raising,and government relations and internal and external supervision and management system and other aspects of the experience is worth us in practice, combined with their own actual conditions to use.KeywordsNon-profit organization, development, enlightenment, community organization1 IntroductionThe development of non-profit organizations is in developing countries. In recent years, the government from "almighty government" to "limited government", provides a broad institutional space for the development of non-profit organizations. Non-profit organizations, on the one hand can effectively make up the defect as a national system for the first sector of the lack of efficiency, and better able to undertake the "limited government" to social functions, on the other hand, can also overcome the lack of fair market system defects, and solutions for solving the problem of market interest. The development of non-profit organizations is rooted in the market economy and democratic political system, and developed market economy has a history of one hundred years, the development of non-profit organizations have some things in common and mature experience, is worth learning and reference.2 Background informationThe rise of non-profit organizations.Since the nineteen eighties, non-profit organizations have made rapid development in the global scope, as American scholar of Leicester Salamon said: "we are living in a global 'Association Revolution'.History will prove that, the importance of this revolution of the late twentieth Century world not as important as the rise of national for the late nineteenth Century world. As a result, the emergence of a global third departments: the number of self-management of private organizations, they are not committed to the distribution of profits to shareholders or directors, but the pursuit of common goals in addition to formal state organs."Based on the analysis of 41 countries, found that the average size of transformation of nonprofit organization is about: economic contribution accounted for 4.6% of world GDP, employment population accounts for 5% of total population,non-agricultural employment service employment population of 10%, equivalent to the employment in the public sector 27%. While in some developed countries, such as Holland, reland and other countries, non-profit sector contributed to its GDP, the employment population accounts for more than 10% of the non-agricultural employed population.3 Discussion and Conclusion(a)complete legal framework on the international legal framework for the management of non-profit organization has different mode. In the United States, according to the federal tax code, in religious, charitable, educational, scientific, public safety experiment, literature, promote amateur sports competition or seven ways to prevent child abuse or animal, non-profit, non-political organization can apply to become a charitable organization, obtain preferential tax. In addition, there is not a special law to unified regulation of the activities of nonprofit organization, various volunteer activities have infiltrated the operation mechanism in the whole society.The traditional British non-profit organization mainly from voluntary cooperation and folk charity, they are called "voluntary sector", than we usually sense of "non-profit sector" concept to narrow, its history can be traced back to several centuries ago,The British in 1601 introduced the "charity law" and "remedy", is the world's special specification earlier non profit organization and non-profit behavior regulations.In addition, some countries in the nonprofit sector with the basic law, in order to promote the development of this kind of organization and regulate its activities, such as Japan's "non-profit organization", "South Africa's specific non-profit activities promotion law", "law" of Germany, Hungary "commonweal organization law", Czech the "corporate welfare law" and so on, not the same as the focus, but its role is to be the legal living space from large organizations, the non-profit organization legal person status, put it into the appropriate legal system, to ensure the independence, autonomy, non-profit organization.(b) Raise funds through various channels.Main fund source of non-profit organization three channels: the folk donation, service charges and the government subsidies.Private donations, including from individuals, foundations and corporate donations, this is the source of income of non-profit organization unique, one of them is with the public sector and private for-profit signs.In developed countries, the folk donation is the United States highest proportion, accounted for 19%.The rest of the world is more limited, England, Germany, law, respectively, accounted for only 12%, 4%, 7%, 1%.The service charge is an extremely important source to obtain funds to non-profit organizations.In the US, Italy, Japan, from fees, charges and business income in the proportion of more than half, constitute the largest part of the total income of non-profit organization. In the United States, a new trend in recent years is the nonprofit sector increasingly commercialized. Government subsidies, including direct grants, contracts and compensation. In the developed countries in Europe, a non-profit organization source of funds is the biggest government subsidies and grants.Such as the German non-profit organization 68% of the income from the government, France accounted for 60%.In the United States, the government inaddition to the non-profit organizations to direct assistance, but also through the income tax exemption for enterprises, private and non-profit donation tax cuts for nonprofit organizations provide indirect support.Relatively abundant sources of funds, to a certain extent, to ensure that the non-profit organization has the ability to realize its rescue function, democratic participation and democratic management functions, scientific and cultural innovation, sustainable development and make up for the market failure and government failure function.(c) Forming partnerships with the governmentIn concept, non-profit organizations should not only keep their and the relative independence of the government and the enterprises, but also can form good relations of cooperation.In Germany, there are six major association has established a cooperative relationship with the government official, the government has the obligation to social development problems with their negotiation.In this way, the non-profit organization can participate in the policy making process, communication with the government have institutional guarantee.In the UK, on behalf of the government and the non-profit organization in 1998 signed a "the British government and the voluntary and community sector Relations Agreement".The Agreement establishes 5 items of responsible government and the voluntary and community sector each corresponding.Among them, the government's responsibility mainly includes: the recognition and support of the voluntary and community sector independence; provide funding to participate, clear, transparent principle, and need financing, the signing of the contract, contract, consultation with the voluntary and community sector advice; may impact on the voluntary and community sector policy makers need to consult them advice; promotion mutually beneficial relations of government and the voluntary and community sector; with the establishment of evaluation system; and an annual assessment of implementation of protocol.Accordingly, the voluntary and community sector responsibilities include: conservation and responsibility of height; abide by the law and the corresponding specification; participation in policy formulation process and service objects and other stakeholder consultations; promote mutually beneficial relations of work; evaluation of the implementation of the agreement with the government. Blair prime minister in his speech the home page of agreement protocol put forward highly praised: " this agreement will provide guidance for the relationship between the British government and the voluntary and community sector. ... ... For the establishment of a fair and inclusive society is the common goal of great significance. " In addition, there are government support to the non-profit sector funds. According to the practice of government procurement, many countries, especially the open tender, is a can not only effectively to provide the necessary financial support, at the same time not mechanism too much interference in the internal affairs of the non-profit organization.(d) Internal and external supervision and management system of sound from the management system, the legal structure of different countries, different to the non-profit organization management emphasis, management institutions are not the same, but the general trend of the process control principle and the rule of law under the background of institutional constraints and social norms. In the United States, fornon-profit organization management tax as the key, the legal framework of management in tax law as the basis. Non-profit organizations are required to provide the federal tax bureau to report the financial situation, if it had been applied for federal tax law provisions of article 501st of the tax revenue preferential qualification, by the tax bureau shall be responsible for the examination and approval, at the same time, through the mechanism of open and transparent supervision on the whole process of its activities and operations. Japan for non-profit organization management responsibilities dispersed in many departments, economic planning agency responsible for general not-for-profit organizations registered, Ministry of education, Ministry of health is responsible for the registration of professional non-profit organizations such as schools and hospitals, and regulations on different types of nonprofit organizations on the basis of special. The Charity Commission of England is a non-profit organization to implement comprehensive management mechanism, it is an ad hoc organization of the British government, not belonging to any other institutions, and independent of any political party and political power exists, is responsible to the court rather than government departments. It is responsible for non-profit organizations registered, non-profit organizations and the annual turnover of more than 10000 pounds of examination and supervision.4 ConclusionNon-profit organizations and profit organizations as there is a financial risk, in order to improve the financial management of non-profit organizations, non-profit organizations in the benign development, non-profit organizations should pay attention to the financial risk, to identify the financial risk, and the establishment of early warning mechanism to control risks to financial wind, so as to take corresponding measures to avoid the non-profit the organization of financial distress, in the early warning indicators of financial risk is established, nonprofit organizations can adopt expert investigation method, Delphi method to give weight to these indicators, and then build a multivariate linear model. Multiple indicators to build the risk evaluation model by using a plurality of finance index signs of the total discrimination value to assess risk, can overcome the single index model cannot distinguish and not different index factors on organizational risk effects accurately reflect the various index of reciprocal change effects on tissues defect, in the establishment of the financial risk early warning the system, in order to realize the control of financial risk in the purpose of the non-profit organization, non-profit organizations should be risk warning indicator layer upon layer decomposition to the various departments responsible for the organization of operations, not only can help the overall financial early warning system of deep in search of the source of financial problems, in order to find the corresponding countermeasure, also can make the coordination between the various departments to solve the bottleneck problem, this can not only improve the capital using efficiency of non-profit organizations but also broaden the financing channels of non-profit organizations, non-profit organizations to provide more public services for the society, give full play to its as"The third sector " role.。