中国非营利组织财务管理指南（ 102）.docx

中国非营利组织财务管理指南

Financial Management Guidelines for Chinese NGOs

温洛克民间组织能力开发项目
Winrock NGO Capacity Building Program
2005
致谢与声明
Acknowledgements
从2002年到2005年，温洛克民间组织能力开发项目为中国的非营利组织编纂了一系列的教材。这些资料在2005年编辑为《温洛克非营利组织管理参考资料系列》旨在更广泛的传播。本资料的编辑工作是由朱丽亚、王广宇以及惠泽人咨询服务中心志愿工作团编辑小组承担。关于本分册的作者信息，请查看前言。温洛克民间组织能力开发项目谨在此对作者、编者以及福特基金会表示诚挚的感谢。希望本套丛书能帮助中国非营利组织建设成一支推动社会公益事业的高效团队。

本资料属内部资料，没有版权，欢迎非商业目的的引用、翻译、改编、复印和其它形式的知识传播，同时，也请在引用、翻译、改编、复印和其它形式的知识传播时，向作者、 温洛克民间组织能力开发项目和福特基金会三方表示感谢。请注明出处：朱丽亚等编辑，《温洛克非营利组织管理参考资料系列》，以及分册号码与分册名，北京：温洛克民间组织能力开发项目，2005。

From 2002 to 2005, Winrock’s NGO Capacity Building Program compiled a series of training materials for Chinese NGOs. This material was edited for wider dissemination in 2005 as the NGO Management Series. This series was edited by Julia G. Bentley, Wang Guangyu and Huizeren Human Services Group. For author information on this volume, please see the foreword. Winrock’s NGO Capacity Building Program is grateful to the authors, editors and to the Ford Foundation for making these publications possible, and to Chinese NGOs for making the effort worthwhile.

This publication is not copyrighted. The use, translation, adaptation, copying and dissemination of this material for non-commercial purposes is encouraged, provided acknowledgment is made to the authors, Winrock NGO Capacity Building Program and the Ford Foundation. The correct citation is: Julia G. Bentley et al, eds, NGO Management Series (Wenluoke Feiyingli Zuzhi Guanli Cankao Ziliao Xilie), followed by volume number and the title of the volume, Winrock NGO Capacity Building Program, Beijing, 2005.

总 序
中国公民创造力的发挥将对中国的未来产生深远影响。越来越多非营利组织的崛起为发掘这种潜力搭建了平台。在中国公民社会的发展中，非营利组织起着至关重要的作用，但他们在运作时往往苦于人才短缺，资源和管理经验匮乏等。
温洛克民间组织能力开发项目正是基于这样的需要，开发了一系列综合的培训、辅导、管理工具和书面材料。参加项目的非营利组织根据自身需求，选择适合的培训、辅导、工具和材料。本项目旨在加强中国非营利组织的管理能力，使其在运作中更加便捷、有效和成熟。本项目是由福特基金会支持，温洛克北京代表处执行。从2002-2005年，通过集体培训、不同组织的单独辅导、非营利组织领导人的个别辅导和具体管理问题的咨询等多种形式，温洛克民间组织能力开发项目为一小批由福特基金会资助的组织提供了管理方面的咨询和支持。
温洛克民间组织能力开发项目的成果之一是《温洛克非营利组织管理参考资料系列》。这一个系列的书面材料由专家编写的供中国非营利组织参考的组织能力管理方面的指南和手册组成，旨在为有中国特色的政策法规和社会环境下运作的非营利组织，在加强组织管理、提高组织效能和透明度方面提供参考。鉴于编者所涉及的领域和资料来源的局限性，本系列在内容详实、具体和满足非营利组织不同需要方面还存在着不足，所以需要读者们用自己的实践和智慧来补充和完善。
本系列材料的完成得益于一个敬业和高效的作者和编辑团队。这些作者很多也是项目中的培训和辅导老师。在辅导完成之后，他们花了很多时间和精力在编写这些指南和手册。对于所有使得这个系列付梓做出贡献的人们和给予资助的福特基金会，温洛克民间组织能力开发项目在此表示诚挚的谢意。同时，如果有错误或者不准确的内容，均由本项目负责。
温洛克国际农业开发中心是总部在美国的一个非营利组织，工作内容涉及自然资源的可持续管理、农村发展等多个领域。温洛克是改革开放以后最早进入中国的国际开发组织之一。1982年温洛克中国办公室在中国农业科学院内正式成立。温洛克和福特基金会在中国和世界各地有着长期的合作。合作的初期，双方都着眼于核心人物个人能力的提高。而当前和合作则致力于加强公民社会组织的能力建设。
福特基金会是一个总部在美国，致力于改善人类福利和国际和平的私人慈善机构。福特基金会在中国的工作包括对中国非营利组织的支持，这些组织的工作内容涉及到从环境保护到法律援助等多个领域。福特基金会对温洛克民间组织能力开发项目的资助旨在满足这些组织的管理需求并帮助他们更好地发展。

朱丽亚
温洛克民间组织能力开发项目主任
2005年6月
Preface to NGO Management Series
The creative potential of China’s citizens will shape the future of the nation. Increasingly, non-governmental organizations (NGOs) are providing a channel to mobilize that potential. NGOs constitute an important dimension of China’s emerging civil society, but they face operational challenges due to limited staffing, financial resources and experience.
Winrock’s NGO Capacity Building Program was designed to develop an integrated series of activities and management tools from which NGOs could select what they need, and document the process for reference of other NGOs. Based in Beijing, this program was implemented by Winrock and funded by the Ford Foundation. For three years, from 2002 to 2005, it provided direct management assistance to a small group of NGOs funded by the Ford Foundation, through collective training, coaching for individual NGOs, mentoring for NGO leaders, and consulting to solve specific management issues.
The documentation of this process has resulted in a series of publications. The NGO Management Series consists of guidelines and manuals compiled by experts for reference of NGOs operating in the complex Chinese regulatory, social and political environment. It is intended to reinforce their efforts to strengthen their management and make their organizations more effective, efficient and accountable. We recognize the limitations of this material in meeting the practical needs of diverse NGOs, and hope readers will be able to adapt it to serve their own purposes.
The material for this series was compiled by a team of authors and editors who devoted time and energy to this innovative project. In many cases, the authors also worked with NGOs in this program, and willingly took on the additional task of compiling guidelines and manuals for NGOs to continue using after the coaching concluded. To all of those who contributed to this series, Winrock’s NGO Capacity Building Program is deeply grateful. It also assumes responsibility for the material as presented here.
Winrock International Institute for Agricultural Development is a US-based non-profit organization which works around the world to increase economic opportunity, sustain natural resources and protect the environment. Winrock has been active in China for over two decades, and since 1982 has maintained an office at the Chinese Academy of Agricultural Sciences. Winrock and the Ford Foundation have a long history of collaboration, initially focused on improving individual capacities of key professionals, and now geared to improving the capacity of emerging civil society organizations.
The Ford Foundation is a US-based private philanthropic institution dedicated to international peace and the advancement of human welfare. Its work in China includes support for NGOs that address issues as varied as environmental protection and legal aid. The Foundation funded Winrock’s NGO Capacity Building Program to assist these organizations thrive and better meet the needs of those they serve.
Julia G. Bentley
Winrock NGO Capacity Building Program Director
June 2005

前 言
《温洛克非营利组织管理参考资料系列》由温洛克民间组织能力开发项目组织编纂，旨在为中国非营利组织的管理问题提供指导性的参考。本系列共包括8个分册。《中国非营利组织财务管理指南》是参考资料系列之五。本分册成形的初衷是为温洛克民间组织能力开发项目2004年在昆明举办的“民间组织财务管理培训班”而编写的。2005年，温洛克在北京又举办了“财务管理与非营利会计制度交流会”。通过培训后的反馈，我们了解到，本分册的内容基本上涵盖了国内非营利组织在财务管理中的常见问题。为了符合更多组织的管理需求，现在对这份资料再次进行修改，希望本分册在会计和财务管理的概念和方法上都是一份有价值的实用指南。
本分册是在财政部颁布的《民间非营利组织会计制度》2005年元月生效之前完稿的。温洛克认为将本分册依据《制度》进行与时俱进的修改非常有必要，但是由于时间等各方面的原因没有进行这样的修改，我们感到遗憾。同时，我们也感觉到这是迫切的需要，并真诚希望早日有专家接受这项挑战。
《中国非营利组织财务管理指南》是由香港乐施会中国项目的资深项目审计员徐姚辉先生为温洛克民间组织能力开发项目编写的。他不仅担任了中国非营利组织财务管理课程的编写和讲授，而且对于目前国内的非营利组织的财务现状、面临的问题，尤其是实务操作都非常了解。本项目花了一年多的时间在寻找愿意给中国非营利组织专门设计财务管理课程的合适的专家，之后发现徐老师是一位非常认真，并且特别关心如何帮助组织建立健康的财务制度的专业人士。徐老师已经很多年和许多乐施会支持的非营利组织有过长期的合作，对国内非营利组织的财务管理十分了解。在此，我们对香港乐施会以及徐姚辉先生本人为温洛克项目所做的贡献表示诚挚的感谢。
根据本项目在财务管理方面所做的辅导工作，对于非营利组织，如何写年度报告、财产和风险管理、如何找到适当的运作费用以及如何协调他们现在的注册方式（或者还没有注册）和上级主管单位和资助方不同的财务规范等等，都是大家相当关心的问题。本分册重点讨论了这些问题，囊括了基于中国非营利组织实践经验的会计实务，探讨了如何实行新的非营利组织会计制度的实用方法。
希望读者在徐姚辉先生为温洛克民间组织能力开发项目编写的《非营利组织财务管理指南》中找到富有含金量的内容。在利益相关者、一个在现有或将来可能的资助方眼里，在政府和社会的舆论中，健全的财务制度是衡量组织诚信透明度必不可少的条件。我们希望本手册帮助解决非营利组织在财务管理方面的困惑并对于建立、健全财务制度有所裨益。

朱丽亚
温洛克民间组织能力开发项目主任
Foreword
The NGO Management Series was compiled by Winrock's NGO Capacity Building Program to provide guidance to Chinese NGOs on organizational management issues, and consists of eight manuals. The Financial Management Guidelines for Chinese NGOs constitute the fifth manual in this series. It was originally compiled for a workshop on "Financial Management for NGOs", held by this program in Kunming in 2004, and later supplemented and adapted to address a wider range of NGOs. Whether or not they have formal training in financial management, we hope that this manual will prove a valuable reference to Chinese NGO staff on the concepts and methods of accounting and financial management for autonomous non-profit organizations in China.
This manual was written before the Ministry of Finance issued its Regulations on Non-Profit Accounting in January 2005. We recognize the value of updating these guidelines in line with these regulations, but regret that this was not possible before the end of Winrock's NGO Capacity Building Program. We sincerely hope that others will soon step up to this challenge.
These Financial Management Guidelines for Chinese NGOs were compiled for Winrock's NGO Capacity Building Program by Xu Yaohui, a project auditor with the China Program of Oxfam Hong Kong. He not only created the curriculum and delivered the Program's training for Chinese NGOs on financial management, but through his many years of work with NGOs supported by Oxfam, is also very familiar with the day to day financial management issues faced by NGOs in China. Winrock found Xu Yaohui to be extraordinarily conscientious in finding how best to help NGOs establish healthy practices in financial management. I would like to thank Xu Yaohui personally for his contribution to this manual, and to the NGO Capacity Building Program, as well as Oxfam Hong Kong for making this possible.
This provided coaching on financial management to a range of Chinese NGOs, during which the most popularly-requested topics included how to compile an annual financial report, asset and risk management, how to identify funds to cover operating expenses, and how to reconcile an NGO's financial responsibilities to donors and obligations to relevant Chinese authorities with the way it is legally registered (or not). This manual addresses these issues and includes practical cases and accounting examples based on the experience of Chinese NGOs, and explores practical methods to implement the new accounting regulations for non-profit organizations.
We hope that Winrock's Financial Management Guidelines for Chinese NGOs will help NGOs establish sound financial management as an indispensable requirement to being recognized as accountable, transparent and credible organizations in the eyes of their stakeholders, current and potential donors, government and society at large.

Julia G. Bentley
Winrock NGO Capacity Building Program Director
目 录
Table of Contents

1 中国非营利组织财务管理现状 1
Current Situation of Financial Management by Chinese NGOs
1.1 目前非营利组织面临的困难和挑战 1
Difficulties and Challenges Faced by Chinese NGOs
1.2 非营利组织应对困难和挑战的策略 1
Strategies for Dealing with these Challenges

2 财务诚信与透明 2
Financial Credibility and Financial Transparency
2.1 由“假帐”引发的财务信用危机 2
Financial Fraud and Ensuing Credibility Crisis
2.2 非营利组织的财务诚信价值观塑造 2
Establishing the Value of Credibility
2.3 非营利组织组织的监督问责机制 3
Mechanisms to Ensure Control and Accountability
2.4 来自非营利组织同行的相互监督和约束机制－互律 3
Mutual Discipline Arising from Mutual Supervision and Restraint among NGOs
2.5 来自非营利组织内部的治理机制－自律 3
Self-Discipline Arising from Internal Management
2.6 来自非营利组织外部的监督机制－他律 7
External Discipline Arising from External Supervision of NGOs
2.7 非营利组织组织的财务责任 10
Financial Accountability of NGOs
2.8 非营利组织财务管理的公共责任问题 10
Social Responsibility of NGOs in Terms of Financial Management

2.9 非营利组织财务管理道德问题 11
Ethical in Issues Financial Management by NGOs

3 非营利组织财务管理 12
NGO Financial Management
3.1 非营利组织成长与财务管理需求 12
NGO Development and Financial Management Needs
3.2 财务管理内容 13
Content of Financial Management
3.3 财务管理目标 14
Objectives of Financial Management
3.4 管理方法及与非营利组织有关的现行财务法规体系 14
Management Approaches and Present Financial Regulatory System for NGOs
3.5 财务管理工作 15
Financial Management Operations

4 非营利组织财务内部控制制度 16
Internal Control Mechanisms for NGO Financial Management
4.1 内部控制内容 16
Content of Internal Control
4.2 内部控制方法 16
Methods of Internal Control
4.3 内部控制目标 17
Objectives of Internal Control
4.4 内部会计控制的局限性 17
Limitations of Internal Accounting Control System
4.5 内部会计控制体系评估 17
Evaluation of Internal Accounting Control System
4.6 建立会计控制制度 18
Setting up an Accounting Control System
4.7 会计控制内容 19
Content of Accounting Control

4.8 非营利组织主要项目类型及控制要点 19
NGO Project Classification and Key Points in Control System
4.9 财务舞弊与差错的纠正程序 20
Financial Errors and Fraud and Processes to Correct Them

5 财务计划和筹资管理 21
Financial Planning and Fundraising Management
5.1 财务管理战略 21
Strategies for Financial Management
5.2 非营利组织业务计划及财务预算 21
Planning and Financial Budgeting for NGOs
5.3 非营利组织预算管理流程 22
Budget Process for NGO Financial Management
5.4 非营利组织机构收支预算 23
Budgeting Income and Expenditure
5.5 项目资金预算 27
Budgeting Project Funds
5.6 筹资财务管理 28
Financial Management for Fundraising

6 资金结余及基金管理 30
Balance Allocation and Fund Management
6.1 资金结余分配原则 30
Principles of Balance Allocation
6.2 基金分类及分配 30
Principles of Fund Classification and Distribution
6.3 基金报告及分析 31
Fund Reporting and Analysis

7 与财务管理相关的创新理念 32
Innovations Related to Financial Management

7.1 非营利组织理财文化建设理念 32
Concepts of Financial Management and NGO Corporate Culture
7.2 税收筹划理念 32
Concept of Tax Planning
7.3 加入WTO对非营利组织财务管理的新机遇和挑战 33
Opportunities and Challenges to NGO Financial Management as a Result of China
Joining the WTO
7.4 财务公共关系理念 33
Concept of Financial Public Relations
7.5 非营利组织市场营销理念 34
Concept of Cost-Recovery for NGOs

8 审计 35
Auditing
8.1 内部审计 35
Internal Auditing
8.2 外部审计 35
External Auditing

9 非营利组织适用会计及财务报告 36
Accounting And Financial Reports
9.1 非营利组织现在普遍采用的会计核算方式及其特点分析 36
Common Accounting Method Used by NGOs and Characteristics
9.2 西方非营利组织财务报告架构及特点分析 36
Financial Reporting Framework used by Western NGOs and Characteristic
9.3 符合中国非营利组织特点和财务状况的报告架构及特点分析 37
Financial Reporting Framework for Chinese NGOs and Characteristics
9.4 适合非营利组织的会计---基金会计及类似会计方法 38
Fund Accounting and Other Accounting Methods for NGOs
9.5 非营利组织财务报告体系 39
Financial Reporting System for NGOs

9.6 财务报告金字塔特性 39
Pyramid Feature of Financial Reporting
9.7 报告使用者对会计信息的不同需求和关注 40
Different Needs and Concerns among Users of Financial Reports

10 非营利组织适用会计 41
NGO Accounting
10.1 会计核算的一般要求 41
General Requirements for Accounting
10.2 会计科目/会计帐设置要求 41
Requirements for Creating Chart of Accounts
10.3 收入管理 42
Income Management
10.4 支出管理 44
Expenditure Management
10.5 流动资产管理和营运 45
Current Asset Management and Operation
10.6 固定资产管理和营运 48
Fixed Asset Management and Operation
10.7 对外投资管理 51
Investment Management
10.8 负债管理 52
Liability Management
10.9 结余分配及基金核算 53
Funding Surplus and Accounting

11 非营利组织财务分析 56
NGO Financial Analysis
11.1 非营利组织财务分析理论介绍 56
Introduction to Theories of Financial Analysis for NGOs
11.2 非营利组织财务分析常用图例 58
Common Charts for NGO Financial Analysis

12 会计实务 61
Accounting Affairs
12.1 账务处理，编制会计会录 61
How to Prepare Journal Entries
12.2 编制《科目发生额表》和《科目余额表》 69
How to Prepare General Ledgers and Trial Balance Sheets
12.3 编制会计报表 76
How to Prepare Accounting Statements

附表
Annexes
1 模拟核算资产负债表 (合并) 77
Sample Balance Sheet (Funds Combined)
2 模拟核算资产负债表 (分基金组编制)