随着我国近年来人口老龄化问题加重,养老院已经成为民众心中颐养天年的地方。特别是对于老年人而言,更是希望自己能在养老院安静度过晚年生活。养老院是我国的慈善机构、非营利性机构,一个养老院从其诞生一直到正常运行与发展,经历了一个纷繁复杂的经济运动过程,而期间出现的各种财务管理问题更是引起了社会公众的广泛关注。本文将站在我国养老院这一非营利组织的基础上,对其财务管理的现状和存在的问题进行剖析,并努力探寻解决问题的有效策略,为促进我国慈善事业的发展提供保障。 With the aggravating problem of population aging in our country in recent years, the nursing home has become the place where people live their hearts for years. Especially for the elderly, it is even more hope that they can spend the rest of their lives in the nursing home quietly. Nursing home is a charitable institution, a non-profit institution in our country. A nursing home has experienced a complicated process of economic movement from birth to normal operation and development. However, all kinds of financial management problems that have arisen during this period have caused the public extensive attention. Based on the non-profit organization of nursing home in our country, this article analyzes the status quo and existing problems of financial management and tries hard to find effective strategies to solve the problems so as to provide guarantee for the development of charity in our country.