Research On Financial Management Of Sites For Folk Beliefs Activities

The sites for folk beliefs activities is a folk non-profit organization for spreading the traditional culture and developing folk beliefs activities,the low standardization and relative backward development occurred in the financial management of the sites for folk beliefs activities,because of the historical and policy environment and other reasons.This paper takes Xiamen W Mazu Temple as the research object,based on the definition,characteristics and development value of folk beliefs,as well as the nature of the sites for folk beliefs activities and the basic theory of financial management,through the field investigation and inductive analysis,pointing out that the problems existing in the financial management of Xiamen W Mazu Temple,such as the financial management regulations are imperfect,assets,income and expense management are in confusion,budget management is unreasonable,the ability of raising is weak,financial information disclosure is not standardized,the tax management and planning are deficient,the proportion of charitable spending is small and other financial management issues,and analyze the causes based on the two perspectives of the external environment factors and their own factors.This paper is a preliminary research,through the references of financial management experiences for non-profit organizations in Taiwan and abroad,focusing on nine aspects of perfecting the financial management system,improving the budget management system,establishing the early warning indexes of financial risk,improving the ability of financial indexes analysis and evaluation,optimizing the performance evaluation system,enhancing tax incentives and supervision,widening financial channels,establishing the sunshine financial supervision platform and training excellent financial management elites,this paper comes up with the general suggestions of financial management for folk beliefs activities’ sites in China directly,hoping that promote the standardization and healthy development of financial management for it,and play a certain value as a reference.