The Study Of The Financial Management Problems Of The Non-profit Organizations

When accelerating social reform is mentioned in The Eighteenth Conference of the Communist Party of China National People’s Congress, speeding up the formation of a modern social organization according to the law of self-government system in which government agency is separate from the social organizations and the responsibilities are clear is clearly required. Establishment of a modern system of social organization so as to promote the healthy and orderly development of social organization and development of non-profit organizations are closely related. Since the reform and opening up, China’s non-profit organization continues to develop, becoming a government’s useful supplement in basic public services, playing an important role in economic and social development.However, financial management issues have long been ignored in the non-profit organizations, financial management of non-profit organizations is far behind the non-profit organizations’ own development. Many non-profit organizations slow the pace of development because of the financial aspects, some are even difficult to sustain as financial management problems.Based on this background, on the basis of summary of domestic and foreign theories, the essay summarizes the main problems of the financial management of non-profit organizations in our country as below: financing capacity is weak, internal financial management system is not perfect, increasing the value of a single way, imperfect financial information disclosure and other issues. Following is the explores of the causes of problems from two angles of external factors and internal factors. Then the experience in financial management of non-profit organizations of the US and Germany is introduced. Based on the analysis of the reasons, combined with financial management experience of developed countries, the writer focuses on financial management problems of non-profit organizations and put forward ideas and countermeasures from seven aspects including the transformation of government functions, improve relevant laws and regulations and management system, improve the tax code to encourage donation, expand financing channels improve nonprofits hedge funds, value-added, non-profit organizations to improve internal financial management system to improve transparency. Finally, the writer selects S City X charity as a actual case, and analyses the financial management problems of X Charity,and based on the conclusions the forgoing, the writer designs a X-charity financial management program from four aspects: the efficient financing, planning and reasonable investment patterns, improvement of internal financial management system, and improvement of financial disclosure information.