对在华境外非政府组织的分类财务监管研究

张彪; 李昌姣

对在华境外非政府组织的分类财务监管研究

引用本文：张彪, 李昌姣.对在华境外非政府组织的分类财务监管研究[J].财经理论与实践,2016,(3):83-88

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作者	单位
张彪, 李昌姣	（湖南大学工商管理学院,湖南长沙410082）

中文摘要:在华境外非政府组织具有活动目的多样性、组织形式复杂性及活动领域广泛性等特征，使得政府对境外非政府组织的财务监管制度难以统一。按照组织性质将在华境外非政府组织分为公益性和互益性两类，根据各自的特征构建差异化财务监管模式，在此基础上，完善分类财务监管的配套措施，形成一套完整的分类财务监管体系，有助于政府公共管理资源的优化配置，促进境外非政府组织在我国的持续健康发展。

中文关键词:在华境外非政府组织财务监管分类

Research on the Classified Supervision of Finance Towards Foreign NGOs in Mainland China

Abstract:Foreign NGOs in Mainland China have various activity purposes, complex organization forms and extensive home range, it is hard for the Chinese government to unify the financial supervision system. According to the nature of the organization, this article divides Foreign NGOs in Mainland China into two kinds, one being for the public benefit and the other for mutual benefit. Then this paper constructs differential financial supervision models according to their respective nature of the organizations. On that basis, the paper puts forward some necessary measures for perfecting the classified supervision of finance and forms a complete system of the classified finance supervision of foreign NGOs in China. Which would be helpful to the optimal allocation of government public management resources and promote the sustained and healthy development of foreign NGOs in China.

keywords:Foreign NGOs in Mainland China Financial supervision Classification

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