Study On The Budget Management Of Non-profit Organization

Since Great Britain'government budget system came into being fromnineteen century, budget management came forth following it since then, at thebeginning of twenty century, as a means of controlling, budget managementappeared in the practice of enterprises. With the emerging and developing ofnon-profit organization, various means of budget management appeared in thiskind of organization gradually, and formed a new system of budgetmanagement, arose new tide of studying the problem. Especially in China, on the one hand, systems of government and kindsof institutions have reformed time after time, causing the administeringcharacter faded gradually, nevertheless, the non-profiting character showedstep by step. On the other hand, the non-enterprises run by the local peopleand social groups have developed on the condition of market economy. In thenew socioeconomic situation, the author try to treat institutions, thenon-enterprises run by the local people and social groups as a sort ofnon-profit organization, studying their budget management. The authorconsiders the research can force non-profit organization to develop better. The paper consists of the five sections as follows: The first section is foreword. This section is about to introduce thepurpose and significance of the study, and progress of this kind of the study inChina and foreign countries, then explain the methods and technical course,the innovations and deficiencies of the paper. The second section is basic theory of budget management. First, thissection introduces the connotation of budget, and the budget management ofgovernment, enterprise and non-profit organization, for the sake of giving the III非营利组织预算管理研究definition, character and process of budget management of non-profitorganization. Then definitely explain the conception and character ofnon-profit organization, by analyzing different studies in China and foreigncountries. Last study the theory of budget management by discussingprincipal-agent problem. The third section is the institutional analysis of the evolvement of budgetmanagement. First, this section reviews the course of institutions'budgetmanagement in China, then gives advice on how to reform the budgetmanagement in China. The fourth section is constructing system of the budget management. Thissection is composed of three systems, that is central budget managementsystem, budget performance system, and budget assessment system. Threesystems are the core of the paper, and all have two aspects: financial budgetand responsible budget. Central budget management system consists of financial budgeting,responsible budgeting and means of budgeting. Budget performance systemconsists of performing of revenue budget, performing of expenditure budgetand controlling of responsible budget. Budget assessment system consists ofanalyzing of financial budgeting and responsible budgeting. The fifth section is the safeguard system that perfects the budgetmanagement. The safeguard mechanism system consists of external condition,internal condition, target and stratagem, and supervising and restricting. The writer considers that non-profit organization consists of institutions,the non-enterprises run by the local people and social groups, so studies theirbudget management, by giving advice on budgeting, budget performance and IV山东农业大学硕士学位论文budget assessment, especially introducing the responsible budget to the systemof budget management. Innovations also include safeguard mechanisms thatperfect the budget management.