民间非营利组织财务法规体系构建研究

发布时间：2018-05-04 15:23

本文选题：非营利组织 + 财务　；参考：《湖南大学》2015年硕士论文

【摘要】：随着经济的不断发展和社会体制的不断进步,民间非营利组织在社会生活中发挥着越来越重要和广泛的作用,但是迄今为止,我国尚没有系统完整的财务法规来规范民间非营利组织的财务行为,现有的财务法规存在着多方面的问题,直接导致了我国的民间非营利组织在管理过程中出现漏洞,各种问题层出不穷,也影响了民间非营利组织在我国的发展。民间非营利组织的发展壮大、其他营利组织的发展以及社会大众要求的需要,都要求构建完善的民间非营利组织财务法规体系来加以解决。本文以利益相关者理论、法律成本收益理论、信息不对称理论作为研究构建民间非营利组织财务法规体系的基础。一方面研究我国民间非营利组织财务法规体系的现状,并结合美国、日本、英国等非营利组织发展较为完善的国家的立法情况,总结出我国的财务法规与国外存在的差距,指出对于国外法规我们可以借鉴之处;另一方面通过查阅文献,了解其他法规体系的构建思路以及过程,并在其基础上加以创新,作为本文的研究思路,提出构建民间非营利组织财务法规体系的具体目标以及相应的具体细节内容。与此同时,本文借鉴已有的企业财务法规以及其他法律的规定,从不同的层次描绘出民间非营利组织财务法规体系的具体框架,最终从立体层面提出民间非营利组织财务法规体系。本文的主要贡献在于,在对构建民间非营利组织财务法规体系进行系统研究的基础上,构建出民间非营利组织财务法规体系框架图。从学术的角度为未来民间非营利组织财务法规体系的建立提供建设性的意见,有利于民间非营利组织更好更长远的发展。
[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.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F235

【参考文献】