中國(guó)非營(yíng)利組織財(cái)務(wù)管理現(xiàn)狀

1、 溫洛克民間組織能力開發(fā)項(xiàng)目參考資料系列之五：財(cái)務(wù)治理中國(guó)非營(yíng)利組織財(cái)務(wù)治理指南Financial Management Guidelines for Chinese NGOs溫洛克民間組織能力開發(fā)項(xiàng)目Winrock 2005致謝與聲明Acknowledgements 從2002年到2005年，溫洛克民間組織能力開發(fā)項(xiàng)目為中國(guó)的非營(yíng)利組織編纂了一系列的教材。這些資料在2005年編輯為溫洛克非營(yíng)利組織治理參考資料系列旨在更廣泛的傳播。本資料的編輯工作是由朱麗亞、王廣宇以及惠澤人咨詢服務(wù)中心志愿工作團(tuán)編輯小組承擔(dān)。關(guān)于本分冊(cè)的作者信息，請(qǐng)查看前言。溫洛克民間組織能力開發(fā)項(xiàng)目謹(jǐn)在此對(duì)作者、編者以及福

2、特基金會(huì)表示誠(chéng)摯的感謝。希望本套叢書能關(guān)心中國(guó)非營(yíng)利組織建設(shè)成一支推動(dòng)社會(huì)公益事業(yè)的高效團(tuán)隊(duì)。 本資料屬內(nèi)部資料，沒(méi)有版權(quán)，歡迎非商業(yè)目的的引用、翻譯、改編、復(fù)印和其它形式的知識(shí)傳播，同時(shí)，也請(qǐng)?jiān)谝?、翻譯、改編、復(fù)印和其它形式的知識(shí)傳播時(shí)，向作者、 溫洛克民間組織能力開發(fā)項(xiàng)目和福特基金會(huì)三方表示感謝。請(qǐng)注明出處：朱麗亞等編輯，溫洛克非營(yíng)利組織治理參考資料系列，以及分冊(cè)號(hào)碼與分冊(cè)名，北京：溫洛克民間組織能力開發(fā)項(xiàng)目，2005。 From 2002 to 2005, Winrocks NGO Capacity Building Program compiled a series of train

3、ing materials for Chinese NGOs. This material was edited for wider dissemination in 2005 as the NGO Management Series. This series was edited by Julia G. Bentley, Wang Guangyu and Huizeren Human Services Group. For author information on this volume, please see the foreword. Winrocks NGO Capacity Bui

4、lding Program is grateful to the authors, editors and to the Ford Foundation for making these publications possible, and to Chinese NGOs for making the effort worthwhile. This publication is not copyrighted. The use, translation, adaptation, copying and dissemination of this material for non-commerc

5、ial purposes is encouraged, provided acknowledgment is made to the authors, Winrock NGO Capacity Building Program and the Ford Foundation. The correct citation is: Julia G. Bentley et al, eds, NGO Management Series (Wenluoke Feiyingli Zuzhi Guanli Cankao Ziliao Xilie), followed by volume number and

6、the title of the volume, Winrock NGO Capacity Building Program, Beijing, 2005.總 序 中國(guó)公民制造力的發(fā)揮將對(duì)中國(guó)的以后產(chǎn)生深遠(yuǎn)阻礙。越來(lái)越多非營(yíng)利組織的崛起為發(fā)掘這種潛力搭建了平臺(tái)。在中國(guó)公民社會(huì)的進(jìn)展中，非營(yíng)利組織起著至關(guān)重要的作用，但他們?cè)谶\(yùn)作時(shí)往往苦于人才短缺，資源和治理經(jīng)驗(yàn)匱乏等。 溫洛克民間組織能力開發(fā)項(xiàng)目正是基于如此的需要，開發(fā)了一系列綜合的培訓(xùn)、輔導(dǎo)、治理工具和書面材料。參加項(xiàng)目的非營(yíng)利組織依照自身需求，選擇適合的培訓(xùn)、輔導(dǎo)、工具和材料。本項(xiàng)目旨在加強(qiáng)中國(guó)非營(yíng)利組織的治理能力，使其在運(yùn)作中更加便捷、有

7、效和成熟。本項(xiàng)目是由福特基金會(huì)支持，溫洛克北京代表處執(zhí)行。從2002-2005年，通過(guò)集體培訓(xùn)、不同組織的單獨(dú)輔導(dǎo)、非營(yíng)利組織領(lǐng)導(dǎo)人的個(gè)不輔導(dǎo)和具體治理問(wèn)題的咨詢等多種形式，溫洛克民間組織能力開發(fā)項(xiàng)目為一小批由福特基金會(huì)資助的組織提供了治理方面的咨詢和支持。 溫洛克民間組織能力開發(fā)項(xiàng)目的成果之一是溫洛克非營(yíng)利組織治理參考資料系列。這一個(gè)系列的書面材料由專家編寫的供中國(guó)非營(yíng)利組織參考的組織能力治理方面的指南和手冊(cè)組成，旨在為有中國(guó)特色的政策法規(guī)和社會(huì)環(huán)境下運(yùn)作的非營(yíng)利組織，在加強(qiáng)組織治理、提高組織效能和透明度方面提供參考。鑒于編者所涉及的領(lǐng)域和資料來(lái)源的局限性，本系列在內(nèi)容詳實(shí)、具體和滿足非營(yíng)利

8、組織不同需要方面還存在著不足，因此需要讀者們用自己的實(shí)踐和智慧來(lái)補(bǔ)充和完善。 本系列材料的完成得益于一個(gè)敬業(yè)和高效的作者和編輯團(tuán)隊(duì)。這些作者專門多也是項(xiàng)目中的培訓(xùn)和輔導(dǎo)老師。在輔導(dǎo)完成之后，他們花了專門多時(shí)刻和精力在編寫這些指南和手冊(cè)。關(guān)于所有使得那個(gè)系列付梓做出貢獻(xiàn)的人們和給予資助的福特基金會(huì)，溫洛克民間組織能力開發(fā)項(xiàng)目在此表示誠(chéng)摯的謝意。同時(shí)，假如有錯(cuò)誤或者不準(zhǔn)確的內(nèi)容，均由本項(xiàng)目負(fù)責(zé)。 溫洛克國(guó)際農(nóng)業(yè)開發(fā)中心是總部在美國(guó)的一個(gè)非營(yíng)利組織，工作內(nèi)容涉及自然資源的可持續(xù)治理、農(nóng)村進(jìn)展等多個(gè)領(lǐng)域。溫洛克是改革開放以后最早進(jìn)入中國(guó)的國(guó)際開發(fā)組織之一。1982年溫洛克中國(guó)辦公室在中國(guó)農(nóng)業(yè)科學(xué)院內(nèi)正

9、式成立。溫洛克和福特基金會(huì)在中國(guó)和世界各地有著長(zhǎng)期的合作。合作的初期，雙方都著眼于核心人物個(gè)人能力的提高。而當(dāng)前和合作則致力于加強(qiáng)公民社會(huì)組織的能力建設(shè)。福特基金會(huì)是一個(gè)總部在美國(guó)，致力于改善人類福利和國(guó)際和平的私人慈善機(jī)構(gòu)。福特基金會(huì)在中國(guó)的工作包括對(duì)中國(guó)非營(yíng)利組織的支持，這些組織的工作內(nèi)容涉及到從環(huán)境愛(ài)護(hù)到法律援助等多個(gè)領(lǐng)域。福特基金會(huì)對(duì)溫洛克民間組織能力開發(fā)項(xiàng)目的資助旨在滿足這些組織的治理需求并關(guān)心他們更好地進(jìn)展。朱麗亞溫洛克民間組織能力開發(fā)項(xiàng)目主任2005年6月Preface to NGO Management SeriesThe creative potential of China

10、s citizens will shape the future of the nation. Increasingly, non-governmental organizations (NGOs) are providing a channel to mobilize that potential. NGOs constitute an important dimension of Chinas emerging civil society, but they face operational challenges due to limited staffing, financial res

11、ources and experience. Winrocks NGO Capacity Building Program was designed to develop an integrated series of activities and management tools from which NGOs could select what they need, and document the process for reference of other NGOs. Based in Beijing, this program was implemented by Winrock a

12、nd funded by the Ford Foundation. For three years, from 2002 to 2005, it provided direct management assistance to a small group of NGOs funded by the Ford Foundation, through collective training, coaching for individual NGOs, mentoring for NGO leaders, and consulting to solve specific management iss

13、ues. The documentation of this process has resulted in a series of publications. The NGO Management Series consists of guidelines and manuals compiled by experts for reference of NGOs operating in the complex Chinese regulatory, social and political environment. It is intended to reinforce their eff

14、orts 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

15、 was compiled 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 compiling guidelines and manuals for NGOs to continue using after the coaching conclud

16、ed. To all of those who contributed to this series, Winrocks 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 US-based non-profit organization which works around the w

17、orld 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 collabo

18、ration, 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 US-based private philanthropic institution dedicated to international peace and the advancement of human welfa

19、re. Its work in China includes support for NGOs that address issues as varied as environmental protection and legal aid. The Foundation funded Winrocks NGO Capacity Building Program to assist these organizations thrive and better meet the needs of those they serve.Julia G. BentleyWinrock NGO Capacit

20、y Building Program DirectorJune 2005前 言溫洛克非營(yíng)利組織治理參考資料系列由溫洛克民間組織能力開發(fā)項(xiàng)目組織編纂，旨在為中國(guó)非營(yíng)利組織的治理問(wèn)題提供指導(dǎo)性的參考。本系列共包括8個(gè)分冊(cè)。中國(guó)非營(yíng)利組織財(cái)務(wù)治理指南是參考資料系列之五。本分冊(cè)成形的初衷是為溫洛克民間組織能力開發(fā)項(xiàng)目2004年在昆明舉辦的“民間組織財(cái)務(wù)治理培訓(xùn)班”而編寫的。2005年，溫洛克在北京又舉辦了“財(cái)務(wù)治理與非營(yíng)利會(huì)計(jì)制度交流會(huì)”。通過(guò)培訓(xùn)后的反饋，我們了解到，本分冊(cè)的內(nèi)容差不多上涵蓋了國(guó)內(nèi)非營(yíng)利組織在財(cái)務(wù)治理中的常見(jiàn)問(wèn)題。為了符合更多組織的治理需求，現(xiàn)在對(duì)這份資料再次進(jìn)行修改，希望本分冊(cè)在會(huì)

21、計(jì)和財(cái)務(wù)治理的概念和方法上差不多上一份有價(jià)值的有用指南。本分冊(cè)是在財(cái)政部頒布的民間非營(yíng)利組織會(huì)計(jì)制度2005年元月生效之前完稿的。溫洛克認(rèn)為將本分冊(cè)依據(jù)制度進(jìn)行與時(shí)俱進(jìn)的修改特不有必要，然而由于時(shí)刻等各方面的緣故沒(méi)有進(jìn)行如此的修改，我們感到遺憾。同時(shí)，我們也感受到這是迫切的需要，并真誠(chéng)希望早日有專家同意這項(xiàng)挑戰(zhàn)。中國(guó)非營(yíng)利組織財(cái)務(wù)治理指南是由香港樂(lè)施會(huì)中國(guó)項(xiàng)目的資深項(xiàng)目審計(jì)員徐姚輝先生為溫洛克民間組織能力開發(fā)項(xiàng)目編寫的。他不僅擔(dān)任了中國(guó)非營(yíng)利組織財(cái)務(wù)治理課程的編寫和講授，而且關(guān)于目前國(guó)內(nèi)的非營(yíng)利組織的財(cái)務(wù)現(xiàn)狀、面臨的問(wèn)題，尤其是實(shí)務(wù)操作都特不了解。本項(xiàng)目花了一年多的時(shí)刻在查找情愿給中國(guó)非營(yíng)利組

22、織專門設(shè)計(jì)財(cái)務(wù)治理課程的合適的專家，之后發(fā)覺(jué)徐老師是一位特不認(rèn)真，同時(shí)特不關(guān)懷如何關(guān)心組織建立健康的財(cái)務(wù)制度的專業(yè)人士。徐老師差不多專門多年和許多樂(lè)施會(huì)支持的非營(yíng)利組織有過(guò)長(zhǎng)期的合作，對(duì)國(guó)內(nèi)非營(yíng)利組織的財(cái)務(wù)治理十分了解。在此，我們對(duì)香港樂(lè)施會(huì)以及徐姚輝先生本人為溫洛克項(xiàng)目所做的貢獻(xiàn)表示誠(chéng)摯的感謝。依照本項(xiàng)目在財(cái)務(wù)治理方面所做的輔導(dǎo)工作，關(guān)于非營(yíng)利組織，如何寫年度報(bào)告、財(cái)產(chǎn)和風(fēng)險(xiǎn)治理、如何找到適當(dāng)?shù)倪\(yùn)作費(fèi)用以及如何協(xié)調(diào)他們現(xiàn)在的注冊(cè)方式（或者還沒(méi)有注冊(cè)）和上級(jí)主管單位和資助方不同的財(cái)務(wù)規(guī)范等等，差不多上大伙兒相當(dāng)關(guān)懷的問(wèn)題。本分冊(cè)重點(diǎn)討論了這些問(wèn)題，囊括了基于中國(guó)非營(yíng)利組織實(shí)踐經(jīng)驗(yàn)的會(huì)計(jì)實(shí)務(wù)，探

23、討了如何實(shí)行新的非營(yíng)利組織會(huì)計(jì)制度的有用方法。希望讀者在徐姚輝先生為溫洛克民間組織能力開發(fā)項(xiàng)目編寫的非營(yíng)利組織財(cái)務(wù)治理指南中找到富有含金量的內(nèi)容。在利益相關(guān)者、一個(gè)在現(xiàn)有或今后可能的資助方眼里，在政府和社會(huì)的輿論中，健全的財(cái)務(wù)制度是衡量組織誠(chéng)信透明度必不可少的條件。我們希望本手冊(cè)關(guān)心解決非營(yíng)利組織在財(cái)務(wù)治理方面的困惑并關(guān)于建立、健全財(cái)務(wù)制度有所裨益。朱麗亞溫洛克民間組織能力開發(fā)項(xiàng)目主任Foreword The NGO Management Series was compiled by Winrocks NGO Capacity Building Program to provide guida

24、nce 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 compiled for a workshop on Financial Management for NGOs, held by this program in Kunming in 2004

25、, 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 non

26、-profit organizations in China. This manual was written before the Ministry of Finance issued its Regulations on Non-Profit 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 Winrocks

27、 NGO Capacity Building Program. We sincerely hope that others will soon step up to this challenge. These Financial Management Guidelines for Chinese NGOs were compiled for Winrocks NGO Capacity Building Program by Xu Yaohui, a project auditor with the China Program of Oxfam Hong Kong. He not only cr

28、eated the curriculum and delivered the Programs 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 extraordinar

29、ily 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 coachin

30、g on financial management to a range of Chinese NGOs, during which the most popularly-requested topics included how to compile an annual financial report, asset and risk management, how to identify funds to cover operating expenses, and how to reconcile an NGOs financial responsibilities to donors a

31、nd 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 f

32、or non-profit organizations. We hope that Winrocks 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, curren

33、t and potential donors, government and society at large. Julia G. BentleyWinrock NGO Capacity Building Program Director目 錄Table of Contents1 中國(guó)非營(yíng)利組織財(cái)務(wù)治理現(xiàn)狀1 Current Situation of Financial Management by Chinese NGOs 1.1 目前非營(yíng)利組織面臨的困難和挑戰(zhàn)1 Difficulties and Challenges Faced by Chinese NGOs 1.2 非營(yíng)利組織應(yīng)對(duì)困難和挑

34、戰(zhàn)的策略1 Strategies for Dealing with these Challenges2 財(cái)務(wù)誠(chéng)信與透明2 Financial Credibility and Financial Transparency2.1 由“假帳”引發(fā)的財(cái)務(wù)信用危機(jī)2 Financial Fraud and Ensuing Credibility Crisis2.2 非營(yíng)利組織的財(cái)務(wù)誠(chéng)信價(jià)值觀塑造2 Establishing the Value of Credibility2.3 非營(yíng)利組織組織的監(jiān)督問(wèn)責(zé)機(jī)制3 Mechanisms to Ensure Control and Accountability

35、2.4 來(lái)自非營(yíng)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 NGOs2.5 來(lái)自非營(yíng)利組織內(nèi)部的治理機(jī)制自律3 Self-Discipline Arising from Internal Management2.6 來(lái)自非營(yíng)利組織外部的監(jiān)督機(jī)制他律7 External Discipline Arising from External Supervision of NGOs2.7 非營(yíng)利組織組織的財(cái)務(wù)責(zé)任10 Financial Accountability of

36、 NGOs2.8 非營(yíng)利組織財(cái)務(wù)治理的公共責(zé)任問(wèn)題10Social Responsibility of NGOs in Terms of Financial Management 2.9 非營(yíng)利組織財(cái)務(wù)治理道德問(wèn)題11 Ethical in Issues Financial Management by NGOs3 非營(yíng)利組織財(cái)務(wù)治理12 NGO Financial Management 3.1 非營(yíng)利組織成長(zhǎng)與財(cái)務(wù)治理需求12 NGO Development and Financial Management Needs3.2 財(cái)務(wù)治理內(nèi)容13 Content of Financial Mana

37、gement3.3 財(cái)務(wù)治理目標(biāo)14 Objectives of Financial Management3.4 治理方法及與非營(yíng)利組織有關(guān)的現(xiàn)行財(cái)務(wù)法規(guī)體系14 Management Approaches and Present Financial Regulatory System for NGOs3.5 財(cái)務(wù)治理工作15 Financial Management Operations4 非營(yíng)利組織財(cái)務(wù)內(nèi)部操縱制度16 Internal Control Mechanisms for NGO Financial Management 4.1 內(nèi)部操縱內(nèi)容16 Content of Inter

38、nal Control4.2 內(nèi)部操縱方法16 Methods of Internal Control4.3 內(nèi)部操縱目標(biāo)17 Objectives of Internal Control4.4 內(nèi)部會(huì)計(jì)操縱的局限性17 Limitations of Internal Accounting Control System4.5 內(nèi)部會(huì)計(jì)操縱體系評(píng)估17 Evaluation of Internal Accounting Control System4.6 建立會(huì)計(jì)操縱制度18 Setting up an Accounting Control System4.7 會(huì)計(jì)操縱內(nèi)容19Content o

39、f Accounting Control4.8 非營(yíng)利組織要緊項(xiàng)目類型及操縱要點(diǎn)19 NGO Project Classification and Key Points in Control System4.9 財(cái)務(wù)舞弊與差錯(cuò)的糾正程序20 Financial Errors and Fraud and Processes to Correct Them5 財(cái)務(wù)打算和籌資治理21 Financial Planning and Fundraising Management5.1 財(cái)務(wù)治理戰(zhàn)略21 Strategies for Financial Management5.2 非營(yíng)利組織業(yè)務(wù)打算及財(cái)務(wù)

40、預(yù)算21 Planning and Financial Budgeting for NGOs5.3 非營(yíng)利組織預(yù)算治理流程22 Budget Process for NGO Financial Management5.4 非營(yíng)利組織機(jī)構(gòu)收支預(yù)算23 Budgeting Income and Expenditure 5.5 項(xiàng)目資金預(yù)算27 Budgeting Project Funds5.6 籌資財(cái)務(wù)治理28 Financial Management for Fundraising6 資金結(jié)余及基金治理30 Balance Allocation and Fund Management6.1 資

41、金結(jié)余分配原則30 Principles of Balance Allocation6.2 基金分類及分配30 Principles of Fund Classification and Distribution6.3 基金報(bào)告及分析31 Fund Reporting and Analysis7 與財(cái)務(wù)治理相關(guān)的創(chuàng)新理念32 Innovations Related to Financial Management7.1 非營(yíng)利組織理財(cái)文化建設(shè)理念32 Concepts of Financial Management and NGO Corporate Culture7.2 稅收籌劃理念32 Co

42、ncept of Tax Planning7.3 加入WTO對(duì)非營(yíng)利組織財(cái)務(wù)治理的新機(jī)遇和挑戰(zhàn)33 Opportunities and Challenges to NGO Financial Management as a Result of ChinaJoining the WTO7.4 財(cái)務(wù)公共關(guān)系理念33Concept of Financial Public Relations7.5 非營(yíng)利組織市場(chǎng)營(yíng)銷理念34Concept of Cost-Recovery for NGOs8 審計(jì)35 Auditing8.1 內(nèi)部審計(jì)35Internal Auditing8.2 外部審計(jì)35Exter

43、nal Auditing9 非營(yíng)利組織適用會(huì)計(jì)及財(cái)務(wù)報(bào)告36 Accounting And Financial Reports9.1 非營(yíng)利組織現(xiàn)在普遍采納的會(huì)計(jì)核算方式及其特點(diǎn)分析36 Common Accounting Method Used by NGOs and Characteristics9.2 西方非營(yíng)利組織財(cái)務(wù)報(bào)告架構(gòu)及特點(diǎn)分析36 Financial Reporting Framework used by Western NGOs and Characteristic9.3 符合中國(guó)非營(yíng)利組織特點(diǎn)和財(cái)務(wù)狀況的報(bào)告架構(gòu)及特點(diǎn)分析37 Financial Reporting Fr

44、amework for Chinese NGOs and Characteristics9.4 適合非營(yíng)利組織的會(huì)計(jì)基金會(huì)計(jì)及類似會(huì)計(jì)方法38 Fund Accounting and Other Accounting Methods for NGOs9.5 非營(yíng)利組織財(cái)務(wù)報(bào)告體系39Financial Reporting System for NGOs9.6 財(cái)務(wù)報(bào)告金字塔特性39 Pyramid Feature of Financial Reporting9.7 報(bào)告使用者對(duì)會(huì)計(jì)信息的不同需求和關(guān)注40 Different Needs and Concerns among Users of

45、Financial Reports10 非營(yíng)利組織適用會(huì)計(jì)41 NGO Accounting10.1 會(huì)計(jì)核算的一般要求41 General Requirements for Accounting10.2 會(huì)計(jì)科目/會(huì)計(jì)帳設(shè)置要求41 Requirements for Creating Chart of Accounts 10.3 收入治理 42 Income Management10.4 支出治理44 Expenditure Management10.5 流淌資產(chǎn)治理和營(yíng)運(yùn)45 Current Asset Management and Operation10.6 固定資產(chǎn)治理和營(yíng)運(yùn)48 Fi

46、xed Asset Management and Operation10.7 對(duì)外投資治理51 Investment Management10.8 負(fù)債治理52 Liability Management10.9 結(jié)余分配及基金核算53 Funding Surplus and Accounting11 非營(yíng)利組織財(cái)務(wù)分析56 NGO Financial Analysis11.1 非營(yíng)利組織財(cái)務(wù)分析理論介紹56 Introduction to Theories of Financial Analysis for NGOs11.2 非營(yíng)利組織財(cái)務(wù)分析常用圖例58 Common Charts for

47、NGO Financial Analysis12 會(huì)計(jì)實(shí)務(wù)61 Accounting Affairs12.1 賬務(wù)處理，編制會(huì)計(jì)會(huì)錄61 How to Prepare Journal Entries12.2 編制科目發(fā)生額表和科目余額表69 How to Prepare General Ledgers and Trial Balance Sheets12.3 編制會(huì)計(jì)報(bào)表76 How to Prepare Accounting Statements附表Annexes1 模擬核算資產(chǎn)負(fù)債表 (合并)77 Sample Balance Sheet (Funds Combined)2 模擬核算資產(chǎn)負(fù)

48、債表 (分基金組編制)78 Sample Balance Sheet by Fund3 模擬核算收入、支出、結(jié)余表80 Sample Income Statement4 模擬核算項(xiàng)目財(cái)務(wù)報(bào)告82 Sample Project Financial Report5 模擬核算現(xiàn)金流量表83 Sample Cash Flow Statement6 模擬核算基金余額變動(dòng)表84 Sample Statement of Change in Equity欲了解溫洛克中國(guó)代表處或是有關(guān)非營(yíng)利組織治理材料的更多信息，請(qǐng)發(fā)電子郵件欲了解溫洛克中國(guó)代表處或是有關(guān)非營(yíng)利組織治理材料的更多信息，請(qǐng)發(fā)電子郵件致： HYPE

49、RLINK mailto:ngonengli ngonengli 或請(qǐng)致電 010-6218-7544。 For further information about Winrock in China or about other publications on NGO management in China, please contact HYPERLINK mailto:ngonengli ngonengli or phone 010-6218-7544.溫洛克民間組織能力開發(fā)項(xiàng)目 Winrock NGO Capacity Building Program 郵編：100081 Box 177

50、, IAE, CAAS北京市中關(guān)村南大街12號(hào) 12 Zhongguancun Nandajie 中國(guó)農(nóng)科院農(nóng)業(yè)經(jīng)濟(jì)研究所內(nèi)177號(hào)信箱 Beijing 1000811 中國(guó)非營(yíng)利組織* NGO本文中所稱的民間組織（或非政府組織/NGO，非營(yíng)利組織），要緊包括在政府民政部門登記注冊(cè)的社會(huì)團(tuán)體、民辦非企業(yè)單位和基金會(huì)三類法定民間組織，以及同樣從事非營(yíng)利公益活動(dòng)，在工商部門登記注冊(cè)以及未以任何形式登記注冊(cè)的組織（多為草根組織）。財(cái)務(wù)治理現(xiàn)狀* NGO本文中所稱的民間組織（或非政府組織/NGO，非營(yíng)利組織），要緊包括在政府民政部門登記注冊(cè)的社會(huì)團(tuán)體、民辦非企業(yè)單位和基金會(huì)三類法定民間組織，以及同樣從

51、事非營(yíng)利公益活動(dòng)，在工商部門登記注冊(cè)以及未以任何形式登記注冊(cè)的組織（多為草根組織）。本章介紹目前我國(guó)非營(yíng)利組織財(cái)務(wù)治理所面臨的困難和挑戰(zhàn)，研討改進(jìn)的策略。1.1 目前非營(yíng)利組織面臨的困難和挑戰(zhàn)國(guó)家法律、規(guī)制不完善，特不是非營(yíng)利組織財(cái)務(wù)治理制度缺失。非營(yíng)利組織規(guī)模小、注冊(cè)方式多樣、組織架構(gòu)不健全、治理松散滯后。財(cái)務(wù)機(jī)構(gòu)設(shè)置、是否配備專職會(huì)計(jì)人員，選用何種會(huì)計(jì)制度及核算方式等問(wèn)題上，情況多種多樣。以實(shí)施合作項(xiàng)目為主，缺乏自有資源，對(duì)投資伙伴的依靠性較強(qiáng)，可持續(xù)基礎(chǔ)脆弱。各個(gè)基金會(huì)對(duì)項(xiàng)目資金治理要求有較大差異，對(duì)使用資金的非營(yíng)利組織財(cái)務(wù)治理也有較大阻礙。項(xiàng)目協(xié)議約定的資金使用要求與非營(yíng)利組織財(cái)務(wù)治理

52、及相關(guān)財(cái)務(wù)政策有沖突。缺乏專業(yè)系統(tǒng)財(cái)務(wù)治理，沒(méi)有明確的財(cái)務(wù)治理目標(biāo)，缺乏內(nèi)部財(cái)務(wù)治理制度，會(huì)計(jì)基礎(chǔ)工作不規(guī)范。非營(yíng)利組織經(jīng)濟(jì)業(yè)務(wù)類型多，會(huì)計(jì)人員缺乏項(xiàng)目財(cái)務(wù)治理經(jīng)驗(yàn)和理念，培訓(xùn)機(jī)會(huì)不多。缺乏針對(duì)非營(yíng)利組織的會(huì)計(jì)指導(dǎo)理論。1.2 非營(yíng)利組織應(yīng)對(duì)困難和挑戰(zhàn)的策略組織國(guó)際、國(guó)內(nèi)基金會(huì)、非營(yíng)利組織和政府有關(guān)財(cái)會(huì)、稅收、工商等治理部門進(jìn)行研討會(huì)議，倡導(dǎo)政府會(huì)計(jì)主管部門制定或完善針對(duì)非營(yíng)利組織的財(cái)務(wù)治理政策。組織具有國(guó)際、國(guó)內(nèi)基金會(huì)、非營(yíng)利組織經(jīng)驗(yàn)豐富的專職財(cái)務(wù)治理專家進(jìn)行財(cái)務(wù)培訓(xùn)。組織各個(gè)層次非營(yíng)利組織財(cái)務(wù)人員進(jìn)行學(xué)習(xí)和專題研討。非營(yíng)利組織財(cái)務(wù)人員之間的交流、學(xué)習(xí)。對(duì)非營(yíng)利組織進(jìn)行財(cái)務(wù)輔導(dǎo)。組織編寫針對(duì)

53、非營(yíng)利組織會(huì)計(jì)業(yè)務(wù)的、指導(dǎo)性較強(qiáng)、較有用的財(cái)務(wù)治理教材或操作手冊(cè)。2 財(cái)務(wù)誠(chéng)信與透明關(guān)注財(cái)務(wù)誠(chéng)信與透明對(duì)非營(yíng)利組織持續(xù)進(jìn)展的重要意義。維護(hù)財(cái)務(wù)的誠(chéng)信透明，我們必須塑造財(cái)務(wù)誠(chéng)信價(jià)值觀念，重視非營(yíng)利組織對(duì)各方面的財(cái)務(wù)責(zé)任及最差不多的道德準(zhǔn)則，加強(qiáng)道德修養(yǎng)并促進(jìn)自律。“會(huì)計(jì)人的誠(chéng)信靠自律來(lái)維護(hù)，而群體的誠(chéng)信需他律來(lái)矯正，建立個(gè)人誠(chéng)信是從會(huì)計(jì)人的修養(yǎng)考慮，而維護(hù)行業(yè)誠(chéng)信必須基于一個(gè)系統(tǒng)?！睍?huì)計(jì)的靈魂是真實(shí)，會(huì)計(jì)人員的天職是不做假帳。本章談?wù)摲菭I(yíng)利組織自律及財(cái)務(wù)誠(chéng)信與透明和非營(yíng)利組織監(jiān)督問(wèn)責(zé)機(jī)制：互律、自律、他律。2.1 由“假帳”引發(fā)的財(cái)務(wù)信用危機(jī)談到那個(gè)問(wèn)題，讓我們從不同性質(zhì)，不同角度檢索幾則相關(guān)的

54、資料，分析它們的共同特點(diǎn)：營(yíng)利企業(yè)：- 中國(guó)：拂曉股份、藍(lán)田股份、銀廣夏；- 美國(guó)：石油巨頭安穩(wěn)公司、電信業(yè)巨頭世界通信公司、辦公設(shè)備巨頭施樂(lè)公司、制藥巨頭默克公司；- 法國(guó)：威旺迪公司。非營(yíng)利組織：- 大連某婦女兒童基金會(huì)；中國(guó)科技進(jìn)展基金會(huì)；“中國(guó)母親”胡曼莉走下“神壇”；- 1995年，美國(guó)最大的非營(yíng)利組織之一“聯(lián)合勸募”原負(fù)責(zé)人因貪污入獄。2001年4月16日2001年10月29日共同點(diǎn)：“假帳”、“誠(chéng)信”；會(huì)計(jì)誠(chéng)信受到挑戰(zhàn)，出現(xiàn)財(cái)務(wù)信用危機(jī)。2.2 非營(yíng)利組織的財(cái)務(wù)誠(chéng)信價(jià)值觀塑造塑造非營(yíng)利組織財(cái)務(wù)誠(chéng)信的價(jià)值觀念：誠(chéng)信，即老實(shí)信譽(yù)，是非營(yíng)利組織無(wú)形的巨大精神財(cái)寶，是一種無(wú)形的價(jià)值，它是

55、社會(huì)公眾對(duì)非營(yíng)利組織及其服務(wù)的信用度的綜合反映，信譽(yù)是非營(yíng)利組織形象的基礎(chǔ)，只有建立良好的信譽(yù)，才能樹立起組織的良好形象。非營(yíng)利組織財(cái)務(wù)誠(chéng)信能產(chǎn)生巨大的無(wú)形價(jià)值，能夠體現(xiàn)在以下方面：為非營(yíng)利組織提供的服務(wù)制造出一種良好的社會(huì)公眾認(rèn)可和信賴（消費(fèi)）心理。為非營(yíng)利組織保留和吸引人才制造了優(yōu)越條件。為非營(yíng)利組織吸引社會(huì)各方捐贈(zèng)或資助，爭(zhēng)取更多項(xiàng)目和資金。有助于被資助群體信任、理解、支持，更利于開展項(xiàng)目。有助于非營(yíng)利組織處理好與社區(qū)及各方面的關(guān)系。有助于政府對(duì)非營(yíng)利組織的支持和諒解。2.3 非營(yíng)利組織的監(jiān)督問(wèn)責(zé)機(jī)制我們先弄清晰“監(jiān)督問(wèn)責(zé)制”的概念：?jiǎn)栘?zé)是指公益組織對(duì)其所使用資源的流向、效用及公眾中意度

56、的社會(huì)交代，是公益組織確保其誠(chéng)信的一種制度安排或體系。公共責(zé)任關(guān)注的焦點(diǎn)是：誰(shuí)對(duì)誰(shuí)負(fù)有哪些責(zé)任？監(jiān)督機(jī)制關(guān)注的核心是：通過(guò)哪些途徑和方法使得行為主體切實(shí)承擔(dān)起應(yīng)該承擔(dān)的責(zé)任。因此，監(jiān)督機(jī)制又稱公共責(zé)任保障機(jī)制。包括：互律、自律、他律。2.4 來(lái)自非營(yíng)利組織同行的相互監(jiān)督和約束機(jī)制互律包括行業(yè)協(xié)會(huì)、行業(yè)聯(lián)合會(huì)或公益機(jī)構(gòu)愛(ài)護(hù)組織對(duì)成員或被愛(ài)護(hù)組織實(shí)施的監(jiān)督和約束。同行互律一般采取以下方式：行業(yè)認(rèn)可制行業(yè)贊許制行業(yè)規(guī)則 我們分析一下非營(yíng)利組織互律的優(yōu)點(diǎn)和缺點(diǎn)：優(yōu)點(diǎn)：依靠組織自身力量在非營(yíng)利組織間進(jìn)行相互監(jiān)督；節(jié)約監(jiān)督成本；彌補(bǔ)政府與第三方評(píng)估的不足。缺點(diǎn)：并非都制定行為規(guī)范與標(biāo)準(zhǔn)；效果不太好；形同虛

57、設(shè)。2.5 來(lái)自非營(yíng)利組織內(nèi)部的治理機(jī)制自律2.5.1 非營(yíng)利組織自律的保障措施：措施 1 建立一個(gè)強(qiáng)有力和積極進(jìn)取的理事會(huì)從以下四方面進(jìn)行監(jiān)督。組織的目標(biāo)與其財(cái)務(wù)承受力是否一致？組織的行為符合代際公平（這是可持續(xù)進(jìn)展理論的差不多原則之一，即：組織的資源分配行為是否符合世代平等）嗎？可供支出的資金與實(shí)際支出的資金匹配嗎？組織可持續(xù)進(jìn)展嗎？措施 2 評(píng)估和監(jiān)督組織的使命與戰(zhàn)略規(guī)劃。措施 3 非營(yíng)利組織的項(xiàng)目評(píng)估與監(jiān)督，從以下方面進(jìn)行評(píng)估與監(jiān)督：公正性和獨(dú)立性可信性有用性透明性反饋性措施 4 監(jiān)控非營(yíng)利組織的能力?！氨O(jiān)控”的含義，并非狹義理解為字面上的“監(jiān)督操縱”，應(yīng)該理解為非營(yíng)利組織的治理機(jī)構(gòu)、

58、資助者、其他非營(yíng)利組織、機(jī)構(gòu)理事會(huì)、社會(huì)公從各方力量，有責(zé)任關(guān)注非營(yíng)利組織的能力建設(shè)，關(guān)心組織進(jìn)行組織能力建設(shè)，提高各方面的治理技能，關(guān)心組織健康成長(zhǎng)。2.5.2 自身提高財(cái)務(wù)誠(chéng)信與透明的方略：綜述宏觀策略，我們能夠通過(guò)以下三條途徑，保障組織自律：途徑1 通過(guò)完善組織內(nèi)部的治理結(jié)構(gòu)。途徑2 通過(guò)制定各種規(guī)章制度。途徑3 通過(guò)組織信念、使命促進(jìn)職員自律。闡述具體方法，我們能夠使用以下措施，提高非營(yíng)利組織自身財(cái)務(wù)誠(chéng)信與透明：措施 1 誠(chéng)信之路：誠(chéng)信-透明-公開-規(guī)范-真實(shí)，幸免暗箱操作，增加透明性。A 誠(chéng)信：老實(shí)信譽(yù)B 透明誠(chéng)信的基礎(chǔ)對(duì)內(nèi)透明對(duì)外透明制度透明過(guò)程透明結(jié)果透明C 公開制度公開政策公開

59、過(guò)程公開結(jié)果公開D 規(guī)范：運(yùn)作過(guò)程規(guī)范核算程序規(guī)范各種單證規(guī)范票據(jù)規(guī)范憑證規(guī)范帳冊(cè)規(guī)范E 真實(shí)：經(jīng)濟(jì)業(yè)務(wù)真實(shí)原始票據(jù)真實(shí)核算記錄真實(shí)核算結(jié)果真實(shí)措施 2 完善法人治理結(jié)構(gòu)和責(zé)任體系A(chǔ). 法人治理結(jié)構(gòu)：理事會(huì)監(jiān)事會(huì)B. 會(huì)計(jì)責(zé)任體系：理事會(huì)監(jiān)事會(huì)秘書長(zhǎng)財(cái)務(wù)主管財(cái)務(wù)人員項(xiàng)目經(jīng)理項(xiàng)目官員措施 3 建立健全財(cái)務(wù)會(huì)計(jì)治理和內(nèi)控體系A(chǔ). 財(cái)務(wù)會(huì)計(jì)治理體系財(cái)務(wù)機(jī)構(gòu)財(cái)務(wù)人員財(cái)務(wù)制度財(cái)務(wù)打算財(cái)務(wù)核算財(cái)務(wù)操縱財(cái)務(wù)分析B. 財(cái)務(wù)會(huì)計(jì)操縱體系內(nèi)部牽制操縱體系一般要素操縱體系（人、財(cái)、物等）措施 4 規(guī)范會(huì)計(jì)基礎(chǔ)工作及財(cái)務(wù)運(yùn)作會(huì)計(jì)基礎(chǔ)工作包括的內(nèi)容：會(huì)計(jì)憑證：格式設(shè)計(jì)、取得、填制、審核、傳遞、保管等會(huì)計(jì)帳簿：設(shè)置、格式

60、、登記、核對(duì)、結(jié)帳等會(huì)計(jì)報(bào)表：種類設(shè)置、格式設(shè)計(jì)、編制要求、審核要求、報(bào)送期限、披露要求會(huì)計(jì)檔案：歸檔要求、保管期限、移交手續(xù)、銷毀程序等電算會(huì)計(jì)：硬件和軟件要求、數(shù)據(jù)安全、資料保管會(huì)計(jì)監(jiān)督：程序、要求會(huì)計(jì)機(jī)構(gòu)：設(shè)置要求會(huì)計(jì)人員：人員配備要求、治理要求、崗位責(zé)任制建立、職責(zé)分工、會(huì)計(jì)人員職業(yè)道德建立會(huì)計(jì)工作移交程序：結(jié)清帳、移交清單、監(jiān)交人員會(huì)計(jì)治理制度：建立、實(shí)施、監(jiān)督、評(píng)估其他（會(huì)計(jì)基礎(chǔ)工作是一個(gè)特不廣的概念，其概念和范圍隨著會(huì)計(jì)職能的擴(kuò)展而不斷變化，需要結(jié)合治理需要和會(huì)計(jì)職能來(lái)理解并界定其內(nèi)涵和外延）措施 5 建立財(cái)務(wù)監(jiān)督和評(píng)估機(jī)制A. 財(cái)務(wù)監(jiān)督：財(cái)務(wù)稽核財(cái)務(wù)檢查財(cái)務(wù)審計(jì)財(cái)務(wù)分析B. 評(píng)