非营利组织协同财务治理研究

发布时间：2018-05-16 00:36

本文选题：非营利组织 + 协同治理　；参考：《财经问题研究》2017年09期

【摘要】：非营利组织的可持续发展要求在组织治理与管理中充分考虑各种利益相关者的利益诉求。财务治理作为组织治理的重要内容,也需全面顾及利益相关者权益。笔者在对非营利组织委托代理关系进行分析的基础上,构建出含内部财务治理与外部财务治理于一体的非营利组织协同财务治理模式,以使非营利组织能够更好地完成公共受托责任。
[Abstract]:The sustainable development of non-profit organizations requires that the interests of various stakeholders should be fully considered in organizational governance and management. Financial governance, as an important part of organizational governance, also needs to take into account the rights and interests of stakeholders. Based on the analysis of the principal-agent relationship of non-profit organizations, the author constructs a cooperative financial governance model of non-profit organizations, which includes internal financial governance and external financial governance. To enable non-profit organizations to better fulfill their public fiduciary responsibilities.
【作者单位】：安徽财经大学会计学院;
【分类号】：C912.2;F275

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