【正文】 對這份資料再次進行修改，希望本分冊在會計和財務(wù)管理的概念和方法上都是一份有價值的實用指南。本分冊是在財政部頒布的《民間非營利組織會計制度》2005年元月生效之前完稿的。溫洛克認(rèn)為將本分冊依據(jù)《制度》進行與時俱進的修改非常有必要，但是由于時間等各方面的原因沒有進行這樣的修改，我們感到遺憾。同時，我們也感覺到這是迫切的需要，并真誠希望早日有專家接受這項挑戰(zhàn)?！吨袊菭I利組織財務(wù)管理指南》是由香港樂施會中國項目的資深項目審計員徐姚輝先生為溫洛克民間組織能力開發(fā)項目編寫的。他不僅擔(dān)任了中國非營利組織財務(wù)管理課程的編寫和講授，而且對于目前國內(nèi)的非營利組織的財務(wù)現(xiàn)狀、面臨的問題，尤其是實務(wù)操作都非常了解。本項目花了一年多的時間在尋找愿意給中國非營利組織專門設(shè)計財務(wù)管理課程的合適的專家，之后發(fā)現(xiàn)徐老師是一位非常認(rèn)真，并且特別關(guān)心如何幫助組織建立健康的財務(wù)制度的專業(yè)人士。徐老師已經(jīng)很多年和許多樂施會支持的非營利組織有過長期的合作，對國內(nèi)非營利組織的財務(wù)管理十分了解。在此，我們對香港樂施會以及徐姚輝先生本人為溫洛克項目所做的貢獻表示誠摯的感謝。根據(jù)本項目在財務(wù)管理方面所做的輔導(dǎo)工作，對于非營利組織，如何寫年度報告、財產(chǎn)和風(fēng)險管理、如何找到適當(dāng)?shù)倪\作費用以及如何協(xié)調(diào)他們現(xiàn)在的注冊方式（或者還沒有注冊）和上級主管單位和資助方不同的財務(wù)規(guī)范等等，都是大家相當(dāng)關(guān)心的問題。本分冊重點討論了這些問題，囊括了基于中國非營利組織實踐經(jīng)驗的會計實務(wù)，探討了如何實行新的非營利組織會計制度的實用方法。希望讀者在徐姚輝先生為溫洛克民間組織能力開發(fā)項目編寫的《非營利組織財務(wù)管理指南》中找到富有含金量的內(nèi)容。在利益相關(guān)者、一個在現(xiàn)有或?qū)砜赡艿馁Y助方眼里，在政府和社會的輿論中，健全的財務(wù)制度是衡量組織誠信透明度必不可少的條件。我們希望本手冊幫助解決非營利組織在財務(wù)管理方面的困惑并對于建立、健全財務(wù)制度有所裨益。朱麗亞溫洛克民間組織能力開發(fā)項目主任Foreword The NGO Management Series was piled by Winrock39。s NGO Capacity Building Program 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 piled for a workshop on Financial Management for NGOs, held by this program 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 for autonomous nonprofit organizations in China. This manual was written before the Ministry of Finance issued its Regulations on NonProfit 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 the end of Winrock39。s NGO Capacity Building Program. We sincerely hope that others will soon step up to this challenge. These Financial Management Guidelines for Chinese NGOs were piled for Winrock39。s NGO Capacity Building Program by Xu Yaohui, a project auditor with the China Program of Oxfam Hong Kong. He not only created the curriculum and delivered the Program39。s 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 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. This provided coaching on financial management to a range of Chinese NGOs, during which the most popularlyrequested topics included how to pile an annual financial report, asset and risk management, how to identify funds to cover operating expenses, and how to reconcile an NGO39。s financial responsibilities 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 accounting regulations for nonprofit organizations. We hope that Winrock39。s 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 stakeholders, current and potential donors, government and society at large. Julia G. BentleyWinrock NGO Capacity Building Program Director目 錄Table of Contents1 中國非營利組織財務(wù)管理現(xiàn)狀 1 Current Situation of Financial Management by Chinese NGOs 目前非營利組織面臨的困難和挑戰(zhàn) 1 Difficulties and Challenges Faced by Chinese NGOs 非營利組織應(yīng)對困難和挑戰(zhàn)的策略 1 Strategies for Dealing with these Challenges2 財務(wù)誠信與透明 2 Financial Credibility and Financial Transparency 由“假帳”引發(fā)的財務(wù)信用危機 2 Financial Fraud and Ensuing Credibility Crisis 非營利組織的財務(wù)誠信價值觀塑造 2 Establishing the Value of Credibility 非營利組織組織的監(jiān)督問責(zé)機制 3 Mechanisms to Ensure Control and Accountability 來自非營利組織同行的相互監(jiān)督和約束機制－互律 3 Mutual Discipline Arising from Mutual Supervision and Restraint among NGOs 來自非營利組織內(nèi)部的治理機制－自律 3 SelfDiscipline Arising from Internal Management 來自非營利組織外部的監(jiān)督機制－他律 7 External Discipline Arising from External Supervision of NGOs 非營利組織組織的財務(wù)責(zé)任 10 Financial Accountability of NGOs 非營利組織財務(wù)管理的公共責(zé)任問題 10Social Responsibility of NGOs in Terms of Financial Management 非營利組織財務(wù)管理道德問題 11 Ethical in Issues Financial Management by NGOs3 非營利組織財務(wù)管理 12 NGO Financial Management 非營利組織成長與財務(wù)管理需求 12 NGO Development and Financial Management Needs 財務(wù)管理內(nèi)容 13 Content of Financial Management 財務(wù)管理目標(biāo) 14 Objectives of Financial Management 管理方法及與非營利組織有關(guān)的現(xiàn)行財務(wù)法規(guī)體系 14 Management Approaches and Present Financial Regulatory System for NGOs 財務(wù)管理工作 15 Financial Management Operations4 非營利組織財務(wù)內(nèi)部控制制度 16 Internal Control Mechanisms for NGO Financial Management 內(nèi)部控制內(nèi)容 16 Content of Internal Control 內(nèi)部控制方法 16 Methods of Internal Control 內(nèi)部控制目標(biāo) 17 Objectives of Internal Control 內(nèi)部會計控制的局限性 17 Limitations of Internal Accounting Control System 內(nèi)部會計控制體系評估 17 Evaluation of Internal Accounting Control System 建立會計控制制度 18 Setting up an Accounting Control System 會計控制內(nèi)容 19Content of Accounting Control 非營利組織主要項目類型及控制要點 19 NGO Project Classification and Key Points in Control System 財務(wù)舞弊與差錯的糾正程序 20 Financial Errors and Fraud and Processes to Correct Them5 財務(wù)計劃和籌資管理 21 Financial Planning and Fundraising Management 財務(wù)管理戰(zhàn)略 21 Strategies for Financial Management 非營利組織業(yè)務(wù)計劃及財務(wù)預(yù)算 21 Planning and Financial Budgeting for NGOs 非營利組織預(yù)算管理流程 22 Budget Process for NGO Financial Management 非營利組織機構(gòu)收支預(yù)算 23 Budgeting Ine and Expenditu