【正文】 nagement Series consists of guidelines and manuals piled by experts for reference of NGOs operating in the plex Chinese regulatory, social and political environment. It is intended to reinforce their efforts to strengthen their management and make their organizations more effective, efficient and accountable. We recognize the limitations of this material in meeting the practical needs of diverse NGOs, and hope readers will be able to adapt it to serve their own purposes.The material for this series was piled by a team of authors and editors who devoted time and energy to this innovative project. In many cases, the authors also worked with NGOs in this program, and willingly took on the additional task of piling guidelines and manuals for NGOs to continue using after the coaching concluded. To all of those who contributed to this series, Winrock’s NGO Capacity Building Program is deeply grateful. It also assumes responsibility for the material as presented here.Winrock International Institute for Agricultural Development is a USbased nonprofit organization which works around the world to increase economic opportunity, sustain natural resources and protect the environment. Winrock has been active in China for over two decades, and since 1982 has maintained an office at the Chinese Academy of Agricultural Sciences. Winrock and the Ford Foundation have a long history of collaboration, initially focused on improving individual capacities of key professionals, and now geared to improving the capacity of emerging civil society organizations. The Ford Foundation is a USbased private philanthropic institution dedicated to international peace and the advancement of human welfare. Its work in China includes support for NGOs that address issues as varied as environmental protection and legal aid. The Foundation funded Winrock’s NGO Capacity Building Program to assist these organizations thrive and better meet the needs of those they serve.Julia G. BentleyWinrock NGO Capacity Building Program DirectorJune 2005前 言《溫洛克非營利組織管理參考資料系列》由溫洛克民間組織能力開發(fā)項目組織編纂，旨在為中國非營利組織的管理問題提供指導(dǎo)性的參考?！吨袊菭I利組織財務(wù)管理指南》是參考資料系列之五。2005年，溫洛克在北京又舉辦了“財務(wù)管理與非營利會計制度交流會”。為了符合更多組織的管理需求，現(xiàn)在對這份資料再次進(jìn)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。溫洛克認(rèn)為將本分冊依據(jù)《制度》進(jìn)行與時俱進(jìn)的修改非常有必要，但是由于時間等各方面的原因沒有進(jìn)行這樣的修改，我們感到遺憾?！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。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。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(xiàn)表示誠摯的感謝。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。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。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. We sincerely hope that others will soon step up to this challenge. These Financial Management Guidelines for Chinese NGOs were piled for Winrock39。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 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(jī) 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(jī)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(jī)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(jī)制－自律 3 SelfDiscipline Arising from Internal Management 來自非營利組織外部的監(jiān)督機(jī)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