发布时间 : 星期三 文章非营利组织财务管理外文翻译文献更新完毕开始阅读2bddf6c8370cba1aa8114431b90d6c85ec3a889b
非营利组织财务管理外文翻译文献
non-agricultural employment service employment population of 10%, equivalent to the employment in the public sector 27%. While in some developed countries, such as Holland, reland and other countries, non-profit sector contributed to its GDP, the employment population accounts for more than 10% of the non-agricultural employed population.
3 Discussion and Conclusion
(a)complete legal framework on the international legal framework for the management of non-profit organization has different mode. In the United States, according to the federal tax code, in religious, charitable, educational, scientific, public safety experiment, literature, promote amateur sports competition or seven ways to prevent child abuse or animal, non-profit, non-political organization can apply to become a charitable organization, obtain preferential tax. In addition, there is not a special law to unified regulation of the activities of nonprofit organization, various volunteer activities have infiltrated the operation mechanism in the whole society.The traditional British non-profit organization mainly from voluntary cooperation and folk charity, they are called \of \sector\concept to narrow, its history can be traced back to several centuries ago,The British in 1601 introduced the \world's special specification earlier non profit organization and non-profit behavior regulations.In addition, some countries in the nonprofit sector with the basic law, in order to promote the development of this kind of organization and regulate its activities, such as Japan's \organization\\Africa's specific non-profit activities promotion law\\of Germany, Hungary \organization law\focus, but its role is to be the legal living space from large organizations, the non-profit organization legal person status, put it into the appropriate legal system, to ensure the independence, autonomy, non-profit organization.
(b) Raise funds through various channels.Main fund source of non-profit organization three channels: the folk donation, service charges and the government subsidies.Private donations, including from individuals, foundations and corporate donations, this is the source of income of non-profit organization unique, one of them is with the public sector and private for-profit signs.In developed countries, the folk donation is the United States highest proportion, accounted for 19%.The rest of the world is more limited, England, Germany, law, respectively, accounted for only 12%, 4%, 7%, 1%.The service charge is an extremely important source to obtain funds to non-profit organizations.In the US, Italy, Japan, from fees, charges and business income in the proportion of more than half, constitute the largest part of the total income of non-profit organization. In the United States, a new trend in recent years is the nonprofit sector increasingly commercialized. Government subsidies, including direct grants, contracts and compensation. In the developed countries in Europe, a non-profit organization source of funds is the biggest government subsidies and grants.Such as the German non-profit organization 68% of the income from the government, France accounted for 60%.In the United States, the government in
非营利组织财务管理外文翻译文献
addition to the non-profit organizations to direct assistance, but also through the income tax exemption for enterprises, private and non-profit donation tax cuts for nonprofit organizations provide indirect support.Relatively abundant sources of funds, to a certain extent, to ensure that the non-profit organization has the ability to realize its rescue function, democratic participation and democratic management functions, scientific and cultural innovation, sustainable development and make up for the market failure and government failure function. (c) Forming partnerships with the government
In concept, non-profit organizations should not only keep their and the relative independence of the government and the enterprises, but also can form good relations of cooperation.In Germany, there are six major association has established a cooperative relationship with the government official, the government has the obligation to social development problems with their negotiation.In this way, the non-profit organization can participate in the policy making process, communication with the government have institutional guarantee.In the UK, on behalf of the government and the non-profit organization in 1998 signed a \and the voluntary and community sector Relations Agreement\Agreement establishes 5 items of responsible government and the voluntary and community sector each corresponding.Among them, the government's responsibility mainly includes: the recognition and support of the voluntary and community sector independence; provide funding to participate, clear, transparent principle, and need financing, the signing of the contract, contract, consultation with the voluntary and community sector advice; may impact on the voluntary and community sector policy makers need to consult them advice; promotion mutually beneficial relations of government and the voluntary and community sector; with the establishment of evaluation system; and an annual assessment of implementation of protocol.Accordingly, the voluntary and community sector responsibilities include: conservation and responsibility of height; abide by the law and the corresponding specification; participation in policy formulation process and service objects and other stakeholder consultations; promote mutually beneficial relations of work; evaluation of the implementation of the agreement with the government. Blair prime minister in his speech the home page of agreement protocol put forward highly praised: \this agreement will provide guidance for the relationship between the British government and the voluntary and community sector. ... ... For the establishment of a fair and inclusive society is the common goal of great significance. \In addition, there are government support to the non-profit sector funds. According to the practice of government procurement, many countries, especially the open tender, is a can not only effectively to provide the necessary financial support, at the same time not mechanism too much interference in the internal affairs of the non-profit organization. (d) Internal and external supervision and management system of sound from the management system, the legal structure of different countries, different to the non-profit organization management emphasis, management institutions are not the same, but the general trend of the process control principle and the rule of law under the background of institutional constraints and social norms. In the United States, for
非营利组织财务管理外文翻译文献
non-profit organization management tax as the key, the legal framework of management in tax law as the basis. Non-profit organizations are required to provide the federal tax bureau to report the financial situation, if it had been applied for federal tax law provisions of article 501st of the tax revenue preferential qualification, by the tax bureau shall be responsible for the examination and approval, at the same time, through the mechanism of open and transparent supervision on the whole process of its activities and operations. Japan for non-profit organization management responsibilities dispersed in many departments, economic planning agency responsible for general not-for-profit organizations registered, Ministry of education, Ministry of health is responsible for the registration of professional non-profit organizations such as schools and hospitals, and regulations on different types of nonprofit organizations on the basis of special. The Charity Commission of England is a non-profit organization to implement comprehensive management mechanism, it is an ad hoc organization of the British government, not belonging to any other institutions, and independent of any political party and political power exists, is responsible to the court rather than government departments. It is responsible for non-profit organizations registered, non-profit organizations and the annual turnover of more than 10000 pounds of examination and supervision.
4 Conclusion
Non-profit organizations and profit organizations as there is a financial risk, in order to improve the financial management of non-profit organizations, non-profit organizations in the benign development, non-profit organizations should pay attention to the financial risk, to identify the financial risk, and the establishment of early warning mechanism to control risks to financial wind, so as to take corresponding measures to avoid the non-profit the organization of financial distress, in the early warning indicators of financial risk is established, nonprofit organizations can adopt expert investigation method, Delphi method to give weight to these indicators, and then build a multivariate linear model. Multiple indicators to build the risk evaluation model by using a plurality of finance index signs of the total discrimination value to assess risk, can overcome the single index model cannot distinguish and not different index factors on organizational risk effects accurately reflect the various index of reciprocal change effects on tissues defect, in the establishment of the financial risk early warning the system, in order to realize the control of financial risk in the purpose of the non-profit organization, non-profit organizations should be risk warning indicator layer upon layer decomposition to the various departments responsible for the organization of operations, not only can help the overall financial early warning system of deep in search of the source of financial problems, in order to find the corresponding countermeasure, also can make the coordination between the various departments to solve the bottleneck problem, this can not only improve the capital using efficiency of non-profit organizations but also broaden the financing channels of non-profit organizations, non-profit organizations to provide more public services for the society, give full play to its as\\
非营利组织财务管理外文翻译文献