中国公募与非公募基金会财务特征比较  

Financial Characteristics Comparison between Chinese Public Collecting Foundation and the Non-public Collecting Foundation

作　　者：刘燕梅[1] 周咏梅[1] 田青[1] 

机构地区：[1]青岛大学国际商学院,山东青岛266071

出　　处：《学会》2013年第7期13-18,共6页

摘　　要：2004年颁布的《基金会管理条例》首次将基金会分为公募基金会与非公募基金会两类。论文通过对我国公募与非公募基金会在发展过程中表现出的不同财务特征进行比较与分析,提出未来促进非公募基金会发展的建议。The Foundation Management Regulation which was issued in 2004 divided the foundation into public collecting foundation and non-public collecting foundation for the first time. This article compared and analyzed the different financial characteristics of Chinese public collecting foundation and non-public collecting foundation in the development process, proposed some proposals to promote the future development of non- public collecting foundation.

关 键 词：公募基金会 非公募基金会 财务特征 

分 类 号：F235[经济管理—会计学]