财务管理促进非政府组织成长结果分析

发布时间：2018-03-31 10:43

本文选题：财务管理　切入点：非政府组织　出处：《中国卫生经济》2014年08期

【摘要】：目的:通过财务管理有效方法提高非政府组织(NGO)综合能力,促进NGO成长。方法:以云南省中澳艾滋病亚洲区域项目支持所有19个县中的31家NGO为研究对象,收集2008—2012年以来NGO资金投入、财务培训、经费使用领域、财务报账管理能力及后期获得其他资金支持等信息。综合分析财务管理在NGO成长中所起作用。结果:投入159万元,新增非政府组织26家及成员254名。从初期3万元增至18万元用于NGO财务能力建设,逐年递增干预活动经费,后期在NGO专项调查、对外宣传及对外参与或提供技术支持方面提供经费支持,分别为10万元、15万元和15万元。小组独立报账金额从无到43万元、到当地资金托管机构报账的NGO报账金额从1.5万元增至30万元。财务管理促进31家NGO在熟悉财务标准要求、活动经费预算、经费活动匹配、独立报销及争取其他资金支持等方面能力有较大改变。最后一年23家NGO获得本项目外其他资金来源。结论:以财务管理为核心推动NGO成长方法可行,确保了NGO可持续发展。
[Abstract]:Objective: to improve the comprehensive capability of non-governmental organizations (NGOs) and promote the growth of NGO through effective financial management. Methods: 31 NGO in 19 counties were supported by the China-Australia AIDS Asia Regional Project in Yunnan Province. Collect the information of NGO fund investment, financial training, fund use field, financial accounting management ability and other funds support since 2008-2012. Analyze the role of financial management in the growth of NGO. Twenty-six new non-governmental organizations and 254 members were added. From the initial 30, 000 yuan to 180000 yuan for the financial capacity building of NGO, the funds for intervention activities were increased year by year, and later in the NGO special investigation. For external publicity and external participation or technical support, the group provided financial support of 100000 yuan, 150000 yuan and 150000 yuan respectively. The group reported independently the amount from no to 430000 yuan. The amount of NGO reported to the local fund custodian increased from 15000 yuan to 300000 yuan. Financial management promoted the 31 NGO families to be familiar with the requirements of financial standards, the budget for activities, and the matching of activities. The ability of independent reimbursement and other financial support has changed greatly. In the last year, 23 NGO have obtained other sources of funds outside the project. Conclusion: it is feasible to promote NGO growth method with financial management as the core, and ensure the sustainable development of NGO.
【作者单位】：艾滋病亚洲区域项目;云南省第二人民医院;昆明医科大学;昆明云迪行为与健康研究中心;
【基金】：中澳艾滋病亚洲区域项目
【分类号】：D632.9;F234.4

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