| 林业行业协会财务管理规范化初探 |
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| 引用本文： | 杨丽霞,冯迎春,邬慧君,孙玉军.林业行业协会财务管理规范化初探[J].浙江林学院学报,2005,22(3):326-329. |
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| 作者姓名： | 杨丽霞 冯迎春 邬慧君 孙玉军 |
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| 作者单位： | 浙江林学院,经济管理学院,浙江,临安,311300 |
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| 基金项目： | 浙江省林业厅资助项目，浙江省教育厅资助项目 |
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| 摘 要： | 林业行业协会是林业社会化服务体系的重要组成部分,科学规范的财务管理是林业行业协会健康、持续发展的保证.从林业行业协会概述入手,分析了我国林业行业协会的现状,对林业行业协会财务管理的目标、财务特征、基本原则、主要任务和主要内容进行了探讨,认为获取并有效使用资金以最大限度地实现协会的社会使命的财务管理目标以及区别于营利组织的财务特征,决定了收入与支出管理是林业行业协会财务管理的主要内容.在此基础上,提出了加强林业行业协会财务管理的措施,主要包括建立健全财务规章制度,加强内部审计,转变思想观念,提高财务人员的素质等.参10
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| 关 键 词： | 林业行业协会 非营利组织 财务管理 规范化 |
| 文章编号： | 1000-5692（2005）03-0326-04 |
| 收稿时间： | 2005-01-03 |
| 修稿时间： | 2005-01-03 |
Preliminary exploration of financial management standardization of forestry industry associations |
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| YANG Li-xia,FENG Ying-chun,WU Hui-jun,SUN Yu-jun.Preliminary exploration of financial management standardization of forestry industry associations[J].Journal of Zhejiang Forestry College,2005,22(3):326-329. |
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| Authors: | YANG Li-xia FENG Ying-chun WU Hui-jun SUN Yu-jun |
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| Abstract: | Forestry industry association is an important organization in forestry social service system. Scientific and standard financial management can ensure that the forestry industry associations develop healthily and sustainablly. Based on the overview of forestry industry associations, the state of forestry industry associations in China was analyzed, and the purpose, financial characteristics, basic principles, main tasks and contents of financial management of forestry industry associations were discussed. The main content of the forestry industry association financial management should be the management of incomes and expenses,because the financial management purpose is to obtain and efficiently use funds to fulfill the associations social obligations and the associations financial features different from the profitable ones. At last, some suggestions on strengthening forestry industry association financial management were put forward, including, establishing and perfecting rules of financial affairs, reinforcing internal audit, transforming ideas and improving the accountants quality. Ch, 10 ref.] |
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| Keywords: | forestry industry association non-profitable organization financial management standardization |
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