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资金管理一直是儿童福利机构(以下简称“机构”)财务管理的重中之重。随着我国儿童福利运行机制从补缺型向适度普惠型的转变,机构在所获取资金的质和量等方面均呈现出一些新的变化。本文将结合机构工作实际,着重探讨加强机构资金管理的方式和方法。目前,机构资金来源主要包括财政拨款(人员经费、办公经费、财政项目经费等)、对外合作项目资金以及捐赠资金等。机构应对各种性质的资金实施专项科学管理,方能保证资金管理的合法性、合规性及效益性。
Money management has always been a top priority for the financial management of child welfare agencies (hereinafter referred to as “institutions”). With the change of the child welfare mechanism in our country from a deficit type to a moderately inclusive type, some new changes have taken place in the quality and quantity of the funds obtained. This article will combine the actual work of the organization, focusing on ways and means of strengthening institutional funds management. At present, the sources of funds for the organization mainly include financial appropriations (personnel expenses, office expenses, financial project funds, etc.), funds for foreign cooperation projects, and donations of funds. Institutions should implement special and scientific management of all kinds of funds in order to ensure the legitimacy, compliance and profitability of fund management.