非营利组织的财务管理和控制毕业设计_计算机程序设计_计算机设计辅导_计算机设计代做_java_安卓_小程序_springboot

摘要

近年来，非营利组织的财务管理和控制正逐渐成为国内外非营利组织研究的重点对象。非营利组织的定义是介于政府行政单位与营利组织之间的社会组织，随着社会的发展，非营利组织对社会发展的作用越来越大，形成了与政府和营利组织共立的局面。非营利组织的各项服务活动现已普及社会的各个角落，它的发展也受到了社会的广泛关注。非营利组织在发展中存在的问题都与其财务管理和控制有关，因此非营利组织的财务管理和控制问题已经成为了非营利组织稳步长远发展的核心问题之一，而解决好这些问题必须依赖非营利组织财务管理的不断改革改革和完善。

本文从非营利组织的财务管理概念特征入手，结合财务管理和控制理论，阐述非营利组织财务管理控制的必要性，提出构建非营利组织内部财务管理控制的思想框架，并以博物馆行业为案例，分析非营利组织内部财务管理控制的现状及其存在的问题。通过文献综述法、案例分析法、归纳演绎法等方法，着重从内部财务管理控制评价及风险防范方面，分析构建非营利组织内部财务管理控制体系思路。在新的经济和社会形势下，非营利组织与社会和经济密切相关的重要特征使得它的内部财务管理控制必须随之更新和发展。本文从宏观与微观相结合的角度，探索建设非营利组织内部财务管理控制体系，为我国非营利组织内部会计控制的完善提供借鉴和参考，为非营利组织的高效运行提供理论服务。

关键词：非营利组织；财务管理；控制评价；风险防范

Abstract

In recent years, the financial management and control of non-profit organizations are becoming the focus of the research of non profit organizations at home and abroad. The definition of non-profit organization is a social organization between the government administrative units and for-profit organizations, with the development of society, non profit organization plays a more important role on the development of the society, forming a situation with the government and non-profit organizations Kyoritsu. Non profit organizations of the various service activities have been popular in every corner of the community, its development has also been widespread concern in the community. Nonprofit organizations in the development of the existing problems are related to both of its financial management and control, and therefore non profit organization’s financial management and control problems has become the non profit organization long-term steady development of one of the core problems, and solving these problems must rely on financial management of non profit organization the continuous reform and improvement.

The from NPO financial management concept and characteristics of with the financial management and control theory, expounds the necessity of NPO financial management control, put forward to build the framework of internal financial management of non profit organization control and to the museum industry as an example, analysis of non profit organization internal financial management and control of the status quo and existing problems. By means of literature review, case analysis, induction and deduction, this paper focuses on the analysis of internal financial control evaluation and risk prevention, and analyzes the idea of constructing the internal financial management control system of non profit organizations. Under the new economic and social situation, non profit organizations and social and economic closely related to the important characteristics of its internal financial management control must be updated and developed. In this paper from the combination of macroscopic and microscopic perspectives to explore construction of non profit organization internal financial management control system and provide references for the improvement of internal accounting control in non-profit organizations in our country non, for the efficient operation of the non profit organization provides service theory.

Keywords: Non profit organizations; Financial management; Control evaluation; Risk prevention

1绪论……………………………………………………………………………………………………………… 7

1.1研究的背景和意义………………………………………………………………………………….. 7

1.2 国内外研究文献……………………………………………………………………………………. 7

1.2.1国外研究文献………………………………………………………………………………. 7

1.2.2国内研究文献………………………………………………………………………………. 8

1.3研究内容及结构框架………………………………………………………………………………. 9

1.4研究思路和方法……………………………………………………………………………………. 10

2非营利组织财务管理和控制理论及发展和现状分析………………………………………………. 12

2.1非营利组织财务管理概述……………………………………………………………………….. 12

2.2非营利组织的财务管理和控制发展及现状分析…………………………………………… 13

2.2.1非营利组织的财务管理和控制的发展………………………………………………. 13