摘 要
随着社会对非营利组织的期望不断提高，其资源配置效率成为学术界和实务界共同关注的焦点。本研究聚焦于财务预算在非营利组织资源配置中的作用，旨在探讨财务预算如何通过规划、控制与评估等机制优化资源配置，提升组织绩效。通过对国内外相关文献的系统梳理，结合案例分析与问卷调查，选取了具有代表性的非营利组织进行实证研究，发现财务预算不仅能够为组织提供明确的资金使用方向，还能有效监控资源流向，确保资金使用的合理性和透明度。研究结果表明，科学合理的财务预算体系有助于提高非营利组织的战略执行力，增强资源获取能力，并促进内部管理规范化。特别是在项目管理和成本控制方面，财务预算发挥了关键性作用。
关键词：非营利组织 财务预算 资源配置
Abstract
With the increasing expectations of non-profit organizations, the efficiency of resource allocation has become the focus of academic and practical circles. This study focuses on the role of the financial budget in the resource allocation of non-profit organizations, and aims to explore how the financial budget can optimize the resource allocation and improve the organizational performance through mechanisms such as planning, control and evaluation. Through the systematic combing of relevant literature at home and abroad, combined with case analysis and questionnaire survey, representative non-profit organizations were selected for empirical research, and found that the financial budget can not only provide organizations with a clear direction for the use of funds, but also effectively monitor the flow of resources to ensure the rationality and transparency of the use of funds. The results show that a scientific and reasonable financial budget system helps to improve the strategic execution of non-profit organizations, enhance the resource acquisition ability, and promote the standardization of internal management. In particular, the financial budget plays a key role in project management and cost control.
Keyword:Non-Profit Organization Financial Budget Resource Allocation
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 2
2非营利组织财务预算体系构建 2
2.1财务预算的基本概念 2
2.2非营利组织预算特点 3
2.3预算编制流程设计 3
2.4预算管理体系建立 4
3财务预算对资源配置的影响机制 4
3.1资源配置的内涵界定 4
3.2预算导向下的资源分配 5
3.3预算执行中的资源优化 5
3.4预算监督促进资源合理利用 6
4财务预算在非营利组织的应用案例分析 6
4.1案例选择依据 7
4.2案例组织概况 7
4.3预算实施效果评估 8
4.4成功经验与启示 8
结论 9
参考文献 10
致谢 11
随着社会对非营利组织的期望不断提高，其资源配置效率成为学术界和实务界共同关注的焦点。本研究聚焦于财务预算在非营利组织资源配置中的作用，旨在探讨财务预算如何通过规划、控制与评估等机制优化资源配置，提升组织绩效。通过对国内外相关文献的系统梳理，结合案例分析与问卷调查，选取了具有代表性的非营利组织进行实证研究，发现财务预算不仅能够为组织提供明确的资金使用方向，还能有效监控资源流向，确保资金使用的合理性和透明度。研究结果表明，科学合理的财务预算体系有助于提高非营利组织的战略执行力，增强资源获取能力，并促进内部管理规范化。特别是在项目管理和成本控制方面，财务预算发挥了关键性作用。
关键词：非营利组织 财务预算 资源配置
Abstract
With the increasing expectations of non-profit organizations, the efficiency of resource allocation has become the focus of academic and practical circles. This study focuses on the role of the financial budget in the resource allocation of non-profit organizations, and aims to explore how the financial budget can optimize the resource allocation and improve the organizational performance through mechanisms such as planning, control and evaluation. Through the systematic combing of relevant literature at home and abroad, combined with case analysis and questionnaire survey, representative non-profit organizations were selected for empirical research, and found that the financial budget can not only provide organizations with a clear direction for the use of funds, but also effectively monitor the flow of resources to ensure the rationality and transparency of the use of funds. The results show that a scientific and reasonable financial budget system helps to improve the strategic execution of non-profit organizations, enhance the resource acquisition ability, and promote the standardization of internal management. In particular, the financial budget plays a key role in project management and cost control.
Keyword:Non-Profit Organization Financial Budget Resource Allocation
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 2
2非营利组织财务预算体系构建 2
2.1财务预算的基本概念 2
2.2非营利组织预算特点 3
2.3预算编制流程设计 3
2.4预算管理体系建立 4
3财务预算对资源配置的影响机制 4
3.1资源配置的内涵界定 4
3.2预算导向下的资源分配 5
3.3预算执行中的资源优化 5
3.4预算监督促进资源合理利用 6
4财务预算在非营利组织的应用案例分析 6
4.1案例选择依据 7
4.2案例组织概况 7
4.3预算实施效果评估 8
4.4成功经验与启示 8
结论 9
参考文献 10
致谢 11
