| Charitable organizations are playing an increasingly important role in the social security system by collecting charitable funds and providing social assistance to the poor,the elderly and the young.But in recent years,the charity donation distribution unreasonable negative news appear constantly,charity,the credibility of dispute,lead to reduce the social public donations.The imbalance between declining endowment income and the growing importance of philanthropy makes it difficult to raise enough money to meet the needs of charitable projects.The collection and allocation of donation income are closely related to fund management.The negative news has exposed the limited ability of charitable organizations to manage their funds.Then,what problems exist in the fund management of charitable organizations,what are the causes of the problems,and how to solve the fund management has become an urgent problem to be solved.Cloud accounting,as a product of the rapid development of big data technology,can store and process a large number of data resources,realize the real-time transmission of information,so as to promote the efficient capital management of enterprises.However,at present,the application of cloud accounting is limited to the budget management and fund management of group enterprises,and the application of cloud accounting in the fund management of charitable organizations needs further research.Based on this,this paper firstly reviews the existing literature and clarifies the theories related to the fund management of charitable organizations and cloud accounting.Second use case analysis,selecting size,and has extensive social influence,typical X charity organization as the research object.By analyzing the current situation of its capital management,it is found that there are some problems such as performance indicators to be improved,low efficiency of capital use,lack of transparency of financial information,comprehensively analyzing the causes of the problems,and finding that the key incentive is the lack of capital management supervision system.The cloud accounting can be used to store data resource,the advantage of real-time monitor capital flows,using cloud accounting countermeasures to solve the problem of money management.Contribution of this paper lies in: first,in terms of financial,for the first time in charity fund management point of view,the study can provide charity fund management with new ideas and methods.Second,we need to help charitable organizations make public the daily flow of funds,promote the establishment of transparent charitable organizations,rebuild their credibility,and further realize their social governance functions. |