摘 要
随着社会的发展和公众对非营利组织（NPO）的期待日益增加，非营利组织在资金管理方面面临着前所未有的挑战。首先，本文通过绪论部分明确了研究的背景、意义、目的以及国内外研究现状，为后续研究奠定了基础。在非营利组织营运资金管理的特殊性部分，本文分析了非营利组织资金来源的独特性、财务透明度与公众信任的关联、社会责任与使命导向的影响以及政策环境对资金管理的影响。这些特殊性构成了非营利组织资金管理的核心挑战。接下来，本文深入探讨了非营利组织在营运资金管理中面临的挑战，包括资金流动性管理难题、预算编制与执行的复杂性、投资决策的限制以及财务风险管理的特殊性。这些挑战反映了非营利组织在资金管理实践中的困境。针对上述挑战，本文提出了一系列改进对策。在增强财务规划与预算管理方面，建议设定科学的预算目标与策略，并引入滚动预算和弹性预算机制。在优化资金使用效率方面，建议建立资金使用评估体系，并优先保障核心业务资金需求。同时，提出了建立多元化的资金筹集策略，包括开发政府资助项目和拓展公众捐赠渠道。此外，还强调了提升财务透明度与信息披露的重要性，包括加强财务信息标准化建设和提升财务报告透明度与质量。最后，本文探讨了构建适应性的营运资金管理体系，包括制度建设与完善、利用科技工具提升管理效能、强化内部审计与风险控制。这些措施旨在帮助非营利组织建立一个更加灵活、高效和透明的资金管理体系。
关键词：非营利组织；营运资金管理；财务透明度；资金筹集；风险控制
Abstract
With the development of society and the increasing expectation of the public on non-profit organizations (Npos), non-profit organizations are facing unprecedented challenges in fund management. First of all, this paper clarifies the background, significance, purpose and research status at home and abroad through the introduction, which lays a foundation for the follow-up research. In the special part of NPO working capital management, this paper analyzes the uniqueness of NPO's fund source, the relationship between financial transparency and public trust, the impact of social responsibility and mission orientation, and the impact of policy environment on fund management. These particularities constitute the core challenge of non-profit organization fund management. Next, the paper explores in depth the challenges faced by NPO in working capital management, including the difficulties of capital liquidity management, the complexity of budgeting and execution, the constraints of investment decisions, and the particularity of financial risk management. These challenges reflect the dilemma of non-profit organizations in fund management practice. In view of the above challenges, this paper puts forward a series of improvement measures. In strengthening financial planning and budget management, it is suggested to set scientific budget ob jectives and strategies, and introduce rolling budget and flexible budget mechanisms. In terms of optimizing the efficiency of the use of funds, it is proposed to establish a fund use evaluation system, and give priority to ensuring the capital needs of core business. At the same time, it puts forward the establishment of diversified fund raising strategies, including the development of government-funded projects and the expansion of public donation channels. In addition, it also emphasized the importance of enhancing financial transparency and information disclosure, including strengthening the standardization of financial information and improving the transparency and quality of financial reports. Finally, this paper discusses the construction of adaptive working capital management system, including system construction and improvement, the use of scientific and technological tools to improve management efficiency, strengthening internal audit and risk control. These measures are designed to help non-profit organizations build a more flexible, efficient and transparent money management system.
Key words: non-profit organization; Working capital management; Financial transparency; Fund raising; Risk control
目 录
一、绪论 3
1.1 研究背景及意义 3
1.2 国内外研究现状 3
1.3 研究目的 3
二、相关概念阐述 4
2.1 非营利组织的定义 4
2.2 非营利组织的特征 4
2.3 营运资金管理的重要性 5
三、非营利组织营运资金管理的特殊性 5
3.1 独特的资金来源 5
3.2 财务透明度与公众信任 6
3.3 社会责任与使命导向 6
3.4 政策环境的影响 6
四、非营利组织营运资金管理的挑战 7
4.1 资金流动性管理难题 7
4.2 预算编制与执行的复杂性 7
4.3 投资决策的限制 8
4.4 财务风险管理的特殊性 8
五、改进非营利组织营运资金管理的对策 9
5.1 增强财务规划与预算管理 9
5.1.1 设定科学的预算目标与策略 9
5.1.2 引入滚动预算和弹性预算机制 9
5.2 优化资金使用效率 10
5.2.1 建立资金使用评估体系 10
5.2.2 优先保障核心业务资金需求 10
5.3 建立多元化的资金筹集策略 11
5.3.1 开发政府资助项目 11
5.3.2 拓展公众捐赠渠道 11
5.4 提升财务透明度与信息披露 12
5.4.1 加强财务信息标准化建设 12
5.4.2 提升财务报告透明度与质量 12
六、构建适应性的营运资金管理体系 13
6.1 制度建设与完善 13
6.2 利用科技工具提升管理效能 13
6.3 强化内部审计与风险控制 14
6.4 培养专业化的财务管理团队 14
七、结论 15
参考文献 15
