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随着市场经济体制的不断发展,非营利组织逐步走向市场,国家对非营利组织的管理已逐步由行政直接管理转向宏观调控的间接管理。目前,推行全额预算管理的非营利组织正在向差额预算管理非营利组织转化,差额预算管理非营利组织在向自收自支管理非营利组织转化,而有条件的自收自支预算管理非营利组织已逐步过渡到企业化管理。但民间非营利组织财务管理及制度建设上还存在许多问题,需要采取措施加以解决。
With the continuous development of the market economy system, nonprofit organizations gradually move to the market. The state’s management of nonprofit organizations has gradually shifted from administrative direct management to indirect management of macroeconomic regulation and control. At present, nonprofit organizations that implement full budgetary management are translating into differential budget management nonprofit organizations. Nonprofits with differential budget management are converting self-supporting nonprofits to self-supporting nonprofit organizations, while conditional self-help budgeting Profit-making organizations have gradually moved to enterprise management. However, there are still many problems in the financial management and system construction of non-governmental non-profit organizations, and some measures need to be taken to solve them.