Study On Financial Management Of Sites For Religious Activities

With the prosperous development of various religions, religions become one of the most important part of the economy, they enlarge the type of social products, increase the job opportunities of the place where they are located and play the role as a reservoir of the wealth of the society through charities.The prosperous development of the economy brought by religions brings new problems and pressures for the society—how to maintain a good management of finance of the sites for religious activities to help religions fulfill their social mission. Nowadays financial management of the sites for religious activities is laid enough emphasis, the State Council and Bureau of Religious Affairs came up with Regulations on Religious Affairs and Regulatory Measures (trial) on Supervision and Management of the Finance of the Sites of Religious Activities. But for some historical and realistic reason, most of the sites for religious activities don't follow the regulations and haven't formed a good financial management system. Besides, scholars haven't laid much attention on the financial management of the sites for religious activities, there's almost none books and papers about to guide financial professional in the sites for religious activities. So the study of this paper is of great significance.This paper firstly reviewed recent study on financial management of the sites for religious activities by domestic and international scholars. The second part made a introduction to theory of financial management of the sites for religious activities, clearly defined the objectives,features and content of financial management of the sites for religious activities, laying a theoretical foundation for later study. The third part completely summarized the problems existing in financial management of the sites for religious activities on the basis of status of financial management. The forth part was the key and innovative points of the paper, giving suggestions for enhancing financial management of the sites for religious activities from three aspects including strengthening the budget management, enhancing financial control mechanism and establishing the financial evaluation and analyzing system so as to establish a better financial management system. The fifth part was empirical research. On the basis of visiting and investigating on a few Buddhists temples, author selected one of the most typical temple as the research object, summarized current situation and existent problems of the temple, brought forward a proposal to solve problems mentioned above. The last part was the conclusion, pointed out the results and deficiencies of the study.This paper plays a positive role in regulating the financial management and improving the financial management deficiencies of the sites for religious activities.