2021-2022年收藏的精品资料中国非营利组织财务管理指南.doc

《2021-2022年收藏的精品资料中国非营利组织财务管理指南.doc》由会员分享，可在线阅读，更多相关《2021-2022年收藏的精品资料中国非营利组织财务管理指南.doc（121页珍藏版）》请在得力文库 - 分享文档赚钱的网站上搜索。

1、 温洛克民间组织能力开发项目参考资料系列之五：财务管理中国非营利组织财务管理指南Financial Management Guidelines for Chinese NGOs温洛克民间组织能力开发项目Winrock NGO Capacity Building Program2005致谢与声明Acknowledgements 从2002年到2005年，温洛克民间组织能力开发项目为中国的非营利组织编纂了一系列的教材。这些资料在2005年编辑为温洛克非营利组织管理参考资料系列旨在更广泛的传播。本资料的编辑工作是由朱丽亚、王广宇以及惠泽人咨询服务中心志愿工作团编辑小组承担。关于本分册的作者信息，请查

2、看前言。温洛克民间组织能力开发项目谨在此对作者、编者以及福特基金会表示诚挚的感谢。希望本套丛书能帮助中国非营利组织建设成一支推动社会公益事业的高效团队。 本资料属内部资料，没有版权，欢迎非商业目的的引用、翻译、改编、复印和其它形式的知识传播，同时，也请在引用、翻译、改编、复印和其它形式的知识传播时，向作者、 温洛克民间组织能力开发项目和福特基金会三方表示感谢。请注明出处：朱丽亚等编辑，温洛克非营利组织管理参考资料系列，以及分册号码与分册名，北京：温洛克民间组织能力开发项目，2005。 From 2002 to 2005, Winrocks NGO Capacity Building Progr

3、am compiled a series of training materials for Chinese NGOs. This material was edited for wider dissemination in 2005 as the NGO Management Series. This series was edited by Julia G. Bentley, Wang Guangyu and Huizeren Human Services Group. For author information on this volume, please see the forewo

4、rd. Winrocks NGO Capacity Building Program is grateful to the authors, editors and to the Ford Foundation for making these publications possible, and to Chinese NGOs for making the effort worthwhile. This publication is not copyrighted. The use, translation, adaptation, copying and dissemination of

5、this material for non-commercial purposes is encouraged, provided acknowledgment is made to the authors, Winrock NGO Capacity Building Program and the Ford Foundation. The correct citation is: Julia G. Bentley et al, eds, NGO Management Series (Wenluoke Feiyingli Zuzhi Guanli Cankao Ziliao Xilie), f

6、ollowed by volume number and the title of the volume, Winrock NGO Capacity Building Program, Beijing, 2005.总 序 中国公民创造力的发挥将对中国的未来产生深远影响。越来越多非营利组织的崛起为发掘这种潜力搭建了平台。在中国公民社会的发展中，非营利组织起着至关重要的作用，但他们在运作时往往苦于人才短缺，资源和管理经验匮乏等。 温洛克民间组织能力开发项目正是基于这样的需要，开发了一系列综合的培训、辅导、管理工具和书面材料。参加项目的非营利组织根据自身需求，选择适合的培训、辅导、工具和材料。本项目

7、旨在加强中国非营利组织的管理能力，使其在运作中更加便捷、有效和成熟。本项目是由福特基金会支持，温洛克北京代表处执行。从2002-2005年，通过集体培训、不同组织的单独辅导、非营利组织领导人的个别辅导和具体管理问题的咨询等多种形式，温洛克民间组织能力开发项目为一小批由福特基金会资助的组织提供了管理方面的咨询和支持。 温洛克民间组织能力开发项目的成果之一是温洛克非营利组织管理参考资料系列。这一个系列的书面材料由专家编写的供中国非营利组织参考的组织能力管理方面的指南和手册组成，旨在为有中国特色的政策法规和社会环境下运作的非营利组织，在加强组织管理、提高组织效能和透明度方面提供参考。鉴于编者所涉及的

8、领域和资料来源的局限性，本系列在内容详实、具体和满足非营利组织不同需要方面还存在着不足，所以需要读者们用自己的实践和智慧来补充和完善。 本系列材料的完成得益于一个敬业和高效的作者和编辑团队。这些作者很多也是项目中的培训和辅导老师。在辅导完成之后，他们花了很多时间和精力在编写这些指南和手册。对于所有使得这个系列付梓做出贡献的人们和给予资助的福特基金会，温洛克民间组织能力开发项目在此表示诚挚的谢意。同时，如果有错误或者不准确的内容，均由本项目负责。 温洛克国际农业开发中心是总部在美国的一个非营利组织，工作内容涉及自然资源的可持续管理、农村发展等多个领域。温洛克是改革开放以后最早进入中国的国际开发组

9、织之一。1982年温洛克中国办公室在中国农业科学院内正式成立。温洛克和福特基金会在中国和世界各地有着长期的合作。合作的初期，双方都着眼于核心人物个人能力的提高。而当前和合作则致力于加强公民社会组织的能力建设。福特基金会是一个总部在美国，致力于改善人类福利和国际和平的私人慈善机构。福特基金会在中国的工作包括对中国非营利组织的支持，这些组织的工作内容涉及到从环境保护到法律援助等多个领域。福特基金会对温洛克民间组织能力开发项目的资助旨在满足这些组织的管理需求并帮助他们更好地发展。朱丽亚温洛克民间组织能力开发项目主任2005年6月Preface to NGO Management SeriesThe

10、creative potential of Chinas citizens will shape the future of the nation. Increasingly, non-governmental organizations (NGOs) are providing a channel to mobilize that potential. NGOs constitute an important dimension of Chinas emerging civil society, but they face operational challenges due to limi

11、ted staffing, financial resources and experience. Winrocks NGO Capacity Building Program was designed to develop an integrated series of activities and management tools from which NGOs could select what they need, and document the process for reference of other NGOs. Based in Beijing, this program w

12、as implemented by Winrock and funded by the Ford Foundation. For three years, from 2002 to 2005, it provided direct management assistance to a small group of NGOs funded by the Ford Foundation, through collective training, coaching for individual NGOs, mentoring for NGO leaders, and consulting to so

13、lve specific management issues. The documentation of this process has resulted in a series of publications. The NGO Management Series consists of guidelines and manuals compiled by experts for reference of NGOs operating in the complex Chinese regulatory, social and political environment. It is inte

14、nded to reinforce their efforts to strengthen their management and make their organizations more effective, efficient and accountable. We recognize the limitations of this material in meeting the practical needs of diverse NGOs, and hope readers will be able to adapt it to serve their own purposes.T

15、he material for this series was compiled by a team of authors and editors who devoted time and energy to this innovative project. In many cases, the authors also worked with NGOs in this program, and willingly took on the additional task of compiling guidelines and manuals for NGOs to continue using

16、 after the coaching concluded. To all of those who contributed to this series, Winrocks NGO Capacity Building Program is deeply grateful. It also assumes responsibility for the material as presented here.Winrock International Institute for Agricultural Development is a US-based non-profit organizati

17、on which works around the world to increase economic opportunity, sustain natural resources and protect the environment. Winrock has been active in China for over two decades, and since 1982 has maintained an office at the Chinese Academy of Agricultural Sciences. Winrock and the Ford Foundation hav

18、e a long history of collaboration, initially focused on improving individual capacities of key professionals, and now geared to improving the capacity of emerging civil society organizations. The Ford Foundation is a US-based private philanthropic institution dedicated to international peace and the

19、 advancement of human welfare. Its work in China includes support for NGOs that address issues as varied as environmental protection and legal aid. The Foundation funded Winrocks NGO Capacity Building Program to assist these organizations thrive and better meet the needs of those they serve.Julia G.

20、 BentleyWinrock NGO Capacity Building Program DirectorJune 2005前 言温洛克非营利组织管理参考资料系列由温洛克民间组织能力开发项目组织编纂，旨在为中国非营利组织的管理问题提供指导性的参考。本系列共包括8个分册。中国非营利组织财务管理指南是参考资料系列之五。本分册成形的初衷是为温洛克民间组织能力开发项目2004年在昆明举办的“民间组织财务管理培训班”而编写的。2005年，温洛克在北京又举办了“财务管理与非营利会计制度交流会”。通过培训后的反馈，我们了解到，本分册的内容基本上涵盖了国内非营利组织在财务管理中的常见问题。为了符合更多组织的

21、管理需求，现在对这份资料再次进行修改，希望本分册在会计和财务管理的概念和方法上都是一份有价值的实用指南。本分册是在财政部颁布的民间非营利组织会计制度2005年元月生效之前完稿的。温洛克认为将本分册依据制度进行与时俱进的修改非常有必要，但是由于时间等各方面的原因没有进行这样的修改，我们感到遗憾。同时，我们也感觉到这是迫切的需要，并真诚希望早日有专家接受这项挑战。中国非营利组织财务管理指南是由香港乐施会中国项目的资深项目审计员徐姚辉先生为温洛克民间组织能力开发项目编写的。他不仅担任了中国非营利组织财务管理课程的编写和讲授，而且对于目前国内的非营利组织的财务现状、面临的问题，尤其是实务操作都非常了解

22、。本项目花了一年多的时间在寻找愿意给中国非营利组织专门设计财务管理课程的合适的专家，之后发现徐老师是一位非常认真，并且特别关心如何帮助组织建立健康的财务制度的专业人士。徐老师已经很多年和许多乐施会支持的非营利组织有过长期的合作，对国内非营利组织的财务管理十分了解。在此，我们对香港乐施会以及徐姚辉先生本人为温洛克项目所做的贡献表示诚挚的感谢。根据本项目在财务管理方面所做的辅导工作，对于非营利组织，如何写年度报告、财产和风险管理、如何找到适当的运作费用以及如何协调他们现在的注册方式（或者还没有注册）和上级主管单位和资助方不同的财务规范等等，都是大家相当关心的问题。本分册重点讨论了这些问题，囊括了基

23、于中国非营利组织实践经验的会计实务，探讨了如何实行新的非营利组织会计制度的实用方法。希望读者在徐姚辉先生为温洛克民间组织能力开发项目编写的非营利组织财务管理指南中找到富有含金量的内容。在利益相关者、一个在现有或将来可能的资助方眼里，在政府和社会的舆论中，健全的财务制度是衡量组织诚信透明度必不可少的条件。我们希望本手册帮助解决非营利组织在财务管理方面的困惑并对于建立、健全财务制度有所裨益。朱丽亚温洛克民间组织能力开发项目主任Foreword The NGO Management Series was compiled by Winrocks NGO Capacity Building Progr

24、am to provide guidance to Chinese NGOs on organizational management issues, and consists of eight manuals. The Financial Management Guidelines for Chinese NGOs constitute the fifth manual in this series. It was originally compiled for a workshop on Financial Management for NGOs, held by this program

25、 in Kunming in 2004, and later supplemented and adapted to address a wider range of NGOs. Whether or not they have formal training in financial management, we hope that this manual will prove a valuable reference to Chinese NGO staff on the concepts and methods of accounting and financial management

26、 for autonomous non-profit organizations in China. This manual was written before the Ministry of Finance issued its Regulations on Non-Profit Accounting in January 2005. We recognize the value of updating these guidelines in line with these regulations, but regret that this was not possible before

27、the end of Winrocks NGO Capacity Building Program. We sincerely hope that others will soon step up to this challenge. These Financial Management Guidelines for Chinese NGOs were compiled for Winrocks NGO Capacity Building Program by Xu Yaohui, a project auditor with the China Program of Oxfam Hong K

28、ong. He not only created the curriculum and delivered the Programs training for Chinese NGOs on financial management, but through his many years of work with NGOs supported by Oxfam, is also very familiar with the day to day financial management issues faced by NGOs in China. Winrock found Xu Yaohui

29、 to be extraordinarily conscientious in finding how best to help NGOs establish healthy practices in financial management. I would like to thank Xu Yaohui personally for his contribution to this manual, and to the NGO Capacity Building Program, as well as Oxfam Hong Kong for making this possible. Th

30、is provided coaching on financial management to a range of Chinese NGOs, during which the most popularly-requested topics included how to compile an annual financial report, asset and risk management, how to identify funds to cover operating expenses, and how to reconcile an NGOs financial responsib

31、ilities to donors and obligations to relevant Chinese authorities with the way it is legally registered (or not). This manual addresses these issues and includes practical cases and accounting examples based on the experience of Chinese NGOs, and explores practical methods to implement the new accou

32、nting regulations for non-profit organizations. We hope that Winrocks Financial Management Guidelines for Chinese NGOs will help NGOs establish sound financial management as an indispensable requirement to being recognized as accountable, transparent and credible organizations in the eyes of their s

33、takeholders, current and potential donors, government and society at large. Julia G. BentleyWinrock NGO Capacity Building Program Director目 录Table of Contents1 中国非营利组织财务管理现状1 Current Situation of Financial Management by Chinese NGOs 1.1 目前非营利组织面临的困难和挑战1 Difficulties and Challenges Faced by Chinese N

34、GOs 1.2 非营利组织应对困难和挑战的策略1 Strategies for Dealing with these Challenges2 财务诚信与透明2 Financial Credibility and Financial Transparency2.1 由“假帐”引发的财务信用危机2 Financial Fraud and Ensuing Credibility Crisis2.2 非营利组织的财务诚信价值观塑造2 Establishing the Value of Credibility2.3 非营利组织组织的监督问责机制3 Mechanisms to Ensure Control

35、 and Accountability2.4 来自非营利组织同行的相互监督和约束机制互律3 Mutual Discipline Arising from Mutual Supervision and Restraint among NGOs2.5 来自非营利组织内部的治理机制自律3 Self-Discipline Arising from Internal Management2.6 来自非营利组织外部的监督机制他律7 External Discipline Arising from External Supervision of NGOs2.7 非营利组织组织的财务责任10 Financia

36、l Accountability of NGOs2.8 非营利组织财务管理的公共责任问题10Social Responsibility of NGOs in Terms of Financial Management 2.9 非营利组织财务管理道德问题11 Ethical in Issues Financial Management by NGOs3 非营利组织财务管理12 NGO Financial Management 3.1 非营利组织成长与财务管理需求12 NGO Development and Financial Management Needs3.2 财务管理内容13 Conten

37、t of Financial Management3.3 财务管理目标14 Objectives of Financial Management3.4 管理方法及与非营利组织有关的现行财务法规体系14 Management Approaches and Present Financial Regulatory System for NGOs3.5 财务管理工作15 Financial Management Operations4 非营利组织财务内部控制制度16 Internal Control Mechanisms for NGO Financial Management 4.1 内部控制内容

38、16 Content of Internal Control4.2 内部控制方法16 Methods of Internal Control4.3 内部控制目标17 Objectives of Internal Control4.4 内部会计控制的局限性17 Limitations of Internal Accounting Control System4.5 内部会计控制体系评估17 Evaluation of Internal Accounting Control System4.6 建立会计控制制度18 Setting up an Accounting Control System4.

39、7 会计控制内容19Content of Accounting Control4.8 非营利组织主要项目类型及控制要点19 NGO Project Classification and Key Points in Control System4.9 财务舞弊与差错的纠正程序20 Financial Errors and Fraud and Processes to Correct Them5 财务计划和筹资管理21 Financial Planning and Fundraising Management5.1 财务管理战略21 Strategies for Financial Managem

40、ent5.2 非营利组织业务计划及财务预算21 Planning and Financial Budgeting for NGOs5.3 非营利组织预算管理流程22 Budget Process for NGO Financial Management5.4 非营利组织机构收支预算23 Budgeting Income and Expenditure 5.5 项目资金预算27 Budgeting Project Funds5.6 筹资财务管理28 Financial Management for Fundraising6 资金结余及基金管理30 Balance Allocation and F

41、und Management6.1 资金结余分配原则30 Principles of Balance Allocation6.2 基金分类及分配30 Principles of Fund Classification and Distribution6.3 基金报告及分析31 Fund Reporting and Analysis7 与财务管理相关的创新理念32 Innovations Related to Financial Management7.1 非营利组织理财文化建设理念32 Concepts of Financial Management and NGO Corporate Cul

42、ture7.2 税收筹划理念32 Concept of Tax Planning7.3 加入WTO对非营利组织财务管理的新机遇和挑战33 Opportunities and Challenges to NGO Financial Management as a Result of ChinaJoining the WTO7.4 财务公共关系理念33Concept of Financial Public Relations7.5 非营利组织市场营销理念34Concept of Cost-Recovery for NGOs8 审计35 Auditing8.1 内部审计35Internal Audi

43、ting8.2 外部审计35External Auditing9 非营利组织适用会计及财务报告36 Accounting And Financial Reports9.1 非营利组织现在普遍采用的会计核算方式及其特点分析36 Common Accounting Method Used by NGOs and Characteristics9.2 西方非营利组织财务报告架构及特点分析36 Financial Reporting Framework used by Western NGOs and Characteristic9.3 符合中国非营利组织特点和财务状况的报告架构及特点分析37 Fin

44、ancial Reporting Framework for Chinese NGOs and Characteristics9.4 适合非营利组织的会计-基金会计及类似会计方法38 Fund Accounting and Other Accounting Methods for NGOs9.5 非营利组织财务报告体系39Financial Reporting System for NGOs9.6 财务报告金字塔特性39 Pyramid Feature of Financial Reporting9.7 报告使用者对会计信息的不同需求和关注40 Different Needs and Conc

45、erns among Users of Financial Reports10 非营利组织适用会计41 NGO Accounting10.1 会计核算的一般要求41 General Requirements for Accounting10.2 会计科目/会计帐设置要求41 Requirements for Creating Chart of Accounts 10.3 收入管理 42 Income Management10.4 支出管理44 Expenditure Management10.5 流动资产管理和营运45 Current Asset Management and Operatio

46、n10.6 固定资产管理和营运48 Fixed Asset Management and Operation10.7 对外投资管理51 Investment Management10.8 负债管理52 Liability Management10.9 结余分配及基金核算53 Funding Surplus and Accounting11 非营利组织财务分析56 NGO Financial Analysis11.1 非营利组织财务分析理论介绍56 Introduction to Theories of Financial Analysis for NGOs11.2 非营利组织财务分析常用图例58 Common Charts for NGO Financial Analysis12 会计实务61 Accounting Affairs12.1 账务处理，编制会计会录61 How to Prepare Journal Entries12.2 编制科目发生额表和科目余额表69 How to Prepare General Ledgers and Trial Balance Sheets12.3 编制会计报表76 How to Prepare Accounting Statements附表Annexes1 模拟核算资产负债表 (合并)77 Sample Balance Sheet (Fun