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非营利组织的获取并有效地使用资金以最大限度地实现组织的社会使命的财务目标,以及区别于营利组织的财务特征,决定了非营利组织的财务管理主要内容是收入与支出的管理。提高非营利组织的筹资能力,走出财务困境,是非营利组织发展的当务之急。为了提高筹资能力,走出财务困境,非营利组织应当采取有利的筹资对策。
The non-profit organization’s financial goal of obtaining and using funds effectively to maximize the social mission of the organization, as well as distinguishing it from the financial characteristics of the non-profit organization, determines that the non-profit organization’s financial management mainly includes the management of income and expenditure. To improve the fund-raising ability of non-profit organizations and to get out of financial difficulties is a top priority for the development of non-profit organizations. In order to improve their financing ability and get out of financial difficulties, non-profit organizations should adopt favorable financing strategies.