Research On Finance Mechanism Of NPOs In China

Non-profit organizations, as social ones apart from those for the purposes of administration and profit, have been playing an increasingly important role in social and economic life. Their activities spread over various aspects of modern society. One of the key problems for their healthy development is their financial affairs. This dissertation makes a research of the problem and constructs a financial mechanism and framework for non-profit organizations. Major points in it are as follows:(l)It makes a systematic analysis of the theoretical foundation of the formation of non-profit organizations, produces a thorough investigation of the status quo of their development both at home and abroad, analyses the financial situation of non-profit organizations in China and its causes, and points out the significance of the research of the domestic financial mechanism of non-profit organizations.(2)Financial mechanism is introduced into the research scope of the finance of non-profit organizations and the concept of financial mechanism is brought into use. It objectively exists in the associations and interactions among the various fields and aspects in the financial activities of non-profit organizations, and serves for the process of a common aim and the way of its realization. It is a category belonging to economic mechanism.(3)It proposes the fundamental principles of the financial mechanism of non-profit organizations and constructs an integrated framework of the financial mechanism of our national non-profit organizations. It also points out that the financial mechanism should be taken as an organic whole with a finance-oriented mechanism as its lead and with financial operation mechanism as its core. (4)A systematic analysis is made of the various aspects of the financial activities of non-profit organizations. In particular, a relatively exhaustive research is made concerning the process of fund configuration, with the introduction of economic theory into the analysis of financial mechanism. (5)It applies some modern management approaches such as Balance Score Card (BSC) to the financial research of non-profitable organizations and, therefore, reinforces the objectivity, scientificity and applicability of the financial assessment and provides a support for a better financial management and the realization of financial management objectives.(6) Drawing on the basic ideas of Supply Chain Assessment and BSC, on the basis of the three levels of result, operation and support, it constructs a nonprofit organizations modle..Taking higher education institutions as example, it reconstructs the financial assessment index system of the higher education institutions in China...