本文選題：非營利組織 + 財務　； 參考：《湖南大學》2015年碩士論文

【摘要】：隨著經(jīng)濟的不斷發(fā)展和社會體制的不斷進步,民間非營利組織在社會生活中發(fā)揮著越來越重要和廣泛的作用,但是迄今為止,我國尚沒有系統(tǒng)完整的財務法規(guī)來規(guī)范民間非營利組織的財務行為,現(xiàn)有的財務法規(guī)存在著多方面的問題,直接導致了我國的民間非營利組織在管理過程中出現(xiàn)漏洞,各種問題層出不窮,也影響了民間非營利組織在我國的發(fā)展。民間非營利組織的發(fā)展壯大、其他營利組織的發(fā)展以及社會大眾要求的需要,都要求構建完善的民間非營利組織財務法規(guī)體系來加以解決。本文以利益相關者理論、法律成本收益理論、信息不對稱理論作為研究構建民間非營利組織財務法規(guī)體系的基礎。一方面研究我國民間非營利組織財務法規(guī)體系的現(xiàn)狀,并結合美國、日本、英國等非營利組織發(fā)展較為完善的國家的立法情況,總結出我國的財務法規(guī)與國外存在的差距,指出對于國外法規(guī)我們可以借鑒之處;另一方面通過查閱文獻,了解其他法規(guī)體系的構建思路以及過程,并在其基礎上加以創(chuàng)新,作為本文的研究思路,提出構建民間非營利組織財務法規(guī)體系的具體目標以及相應的具體細節(jié)內容。與此同時,本文借鑒已有的企業(yè)財務法規(guī)以及其他法律的規(guī)定,從不同的層次描繪出民間非營利組織財務法規(guī)體系的具體框架,最終從立體層面提出民間非營利組織財務法規(guī)體系。本文的主要貢獻在于,在對構建民間非營利組織財務法規(guī)體系進行系統(tǒng)研究的基礎上,構建出民間非營利組織財務法規(guī)體系框架圖。從學術的角度為未來民間非營利組織財務法規(guī)體系的建立提供建設性的意見,有利于民間非營利組織更好更長遠的發(fā)展。
[Abstract]:With the development of the economy and the progress of the social system, the non-governmental non-profit organizations play a more and more important and extensive role in the social life, but so far, There are no systematic and complete financial regulations to regulate the financial behavior of non-governmental non-profit organizations in China. There are many problems in the existing financial laws and regulations, which directly lead to loopholes in the management process of the non-governmental non-profit organizations in our country. Various problems emerge in endlessly, also affect the development of non-profit organizations in our country. The development of non-governmental non-profit organizations, the development of other profit-making organizations and the needs of the public, all require the establishment of a sound financial law system of non-governmental non-profit organizations to solve. This paper takes the theory of stakeholders, the theory of legal cost and income, and the theory of information asymmetry as the basis to study and construct the financial regulation system of non-governmental non-profit organizations. On the one hand, this paper studies the current situation of the financial regulation system of our country's non-governmental non-profit organizations, and combines with the legislation situation of the United States, Japan, Britain and other countries where the non-profit organizations develop relatively perfect, and sums up the gap between our country's financial laws and regulations and that of foreign countries. The author points out that we can learn from the foreign laws and regulations, on the other hand, by consulting the literature, we can find out the thinking and process of constructing other laws and regulations, and on the basis of them, we can make innovations as the research ideas of this paper. This paper puts forward the specific objectives and specific details of constructing the financial regulation system of non-profit organizations. At the same time, this paper draws lessons from the existing financial laws and regulations of enterprises and other laws, and describes the specific framework of the financial laws and regulations system of non-governmental non-profit organizations from different levels. Finally, it puts forward the financial regulation system of non-profit organizations from three-dimensional level. The main contribution of this paper is that, on the basis of the systematic research on the construction of financial laws and regulations system of non-governmental non-profit organizations, the frame diagram of financial laws and regulations system of non-governmental non-profit organizations is constructed. From the academic point of view, it provides constructive advice for the establishment of the financial regulation system of non-governmental non-profit organizations in the future, which is conducive to the better and more long-term development of non-governmental non-profit organizations.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F235

【參考文獻】

相關期刊論文 前10條

1 羅曼;;發(fā)達國家非營利組織的制度借鑒與啟示[J];時代金融;2014年02期

2 張怡;李瑞緣;;完善非營利組織稅收激勵機制的法律思考[J];稅務與經(jīng)濟;2013年06期

3 黃冠豪;;略論我國非營利組織的稅收制度改進[J];稅務與經(jīng)濟;2013年04期

4 馬立群;;我國非營利組織財務管理問題研究[J];探索;2012年05期

5 王世強;;日本非營利組織的法律框架及公益認定[J];學會;2012年10期

6 王世強;;英國慈善組織的法律形式及登記管理[J];社團管理研究;2012年08期

7 劉國翰;;非營利組織的商業(yè)活動及其規(guī)制[J];現(xiàn)代商業(yè);2012年20期

8 于國旺;;非營利組織財務制度問題及構建對策研究[J];財務與金融;2011年06期

9 張勤謀;耿秀芹;;我國非營利組織面臨的資金問題及對策[J];會計之友;2011年23期

10 張思強;;營利性行為與非營利組織財務規(guī)制研究[J];財務與金融;2010年06期

，

本文編號：1843520