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中共十八大以来,政府重新定位了非营利组织的地位,将其作为社会管理创新的主体对待,有重点的给予非营利组织资金支持。非营利组织如何正确地使用财政资金、使其发挥应有的作用成为政府和社会关注的问题。本文以某高校为例,对非营利组织的财政资金进行分析,认为非营利组织在财政资金使用方面存在诸多问题。笔者认为可以从改进预算管理制度、明确使用范围、提高使用透明度、加强绩效评估等方面入手予以规范,以提高财政资金的使用效率,确保财政资金的使用符合公共利益,推动非营利组织健康发展。
Since the 18th CPC National Congress, the government has repositioned itself as a non-profit organization and treated it as the main body of social management innovation with the financial support given to non-profit organizations. Non-profit organizations how to properly use the financial funds, make it play its due role become the government and social concerns. In this paper, a college as an example, the non-profit organization’s financial funds for analysis, that non-profit organizations have many problems in the use of financial resources. The author believes that it can be regulated from the aspects of improving the budget management system, defining the scope of use, improving the transparency of use and strengthening the performance evaluation so as to improve the efficiency of the use of fiscal funds, ensure that the use of financial funds is in the public interest, and promote the healthy development of non-profit organizations.