The Research On Financial Management Problems And Countermeasures Of Non-profit Organizations In China

The research of NPO financial management is not only an new area of Public Administration, but also an indispensible part of NPO management system. This thesis has combined various research methods in many fields. Based on a brief introduction to the relevant theory of NPO financial managemt, the thesis analysed the problems within these organizations and explored the main causes, and combining the finance characteristic of NPO with the research methods of business finance management, proposing some measures to strengthen the NPO financial management in China.Scientifical and systematical financial management is an important gurantee for the healthy development of the NPO in China. However, the level of the NPO financial management in China far falls behind the development of NPO, it has seriously restricted lasting development of the NPO in China. Therefore, the research of NPO financial management has the extremely vital significance and function not only for the development of NPO but also to perfect the system of financial management.NPO has its own connotation and financial characteristics, the contents, principles, goals and procedures constitute the elementary theories of NPO financial management. At present, our country's NPO financial management have four prominent problems: loose capital management, inaccurate budget establishment, difficulties on raising money and poor financial balance management. And the problems are caused by the self-characteristics of unprofitable organizations, the disadvantages of traditional budget, the natural weakness of money raising system, shortage of a healthy financial system and the improper estimation on financial risk.In different countries, because of the different social background and development process, the success of some overseas unprofitable organizations on their financial management and then gave out some thoughts. They are the money raising system of unprofitable organizations in the United States, the foundation financial management system in Germany and the financial reporting system of unprofitable organizations in Canada. Through the study of these targets, some thoughts were generated on the relationship between the government and the organizations, the financial system innovation and the establishment of scientific financial reports.In the light of the current NPO financial management's existing problems, we can list some thoughts and measures on how to optimize this management among Chinese organizations. Basically, the measures are based on perfecting the financial system, adjusting traditional budget management pattern, expanding money raising channel and prioritize capital structure, introducing financial risk alarm guideline, enhancing finance analysis and evaluation and improving training high quality management talents.