乡村振兴背景下民间慈善组织财务治理研究——基于胜村爱心互助会的案例  

A Study on the Financial Governance of Non-governmental Charitable Organizations under the Background of Rural Revitalization--Based on the Case Study of Shengcun Loving Mutual Aid Association

作　　者：朱霞 陈巧 黄柯 ZHU Xia(School of Economics and Trade,Hunan University of Technology,Zhuzhou 412007,China)

机构地区：[1]湖南工业大学,湖南株洲412007

出　　处：《安徽农学通报》2021年第14期192-196,共5页Anhui Agricultural Science Bulletin

基　　金：湖南省大学生创新创业训练项目《乡村振兴背景下民间慈善组织财务治理研究——基于胜村爱心互助会的案例研究》(项目编号:S201911535034)。

摘　　要：乡村民间慈善组织是推进乡村振兴战略的重要主体之一。乡村民间慈善组织财务治理不仅关系着组织的公信力,也关系着组织的生存与发展,更影响着其在乡村振兴战略中作用的发挥,是极具研究价值的议题。该文以胜村爱心互助会为案例,从财务决策、财务监督、治理效果3个维度对胜村爱心互助会财务治理进行分析,指出了其财务治理存在的问题;并提出了在乡村振兴战略背景下,健全乡村民间慈善组织理事会制度、完善乡村民间慈善组织财务监督机制,优化乡村民间慈善组织财务治理等的对策建议等。Rural non-governmental charitable organizations are one of the important subjects of rural revitalization strategy.Financial governance of rural non-governmental charitable organizations is related to the credibility of the organization,but also related to the survival and development of the organization,but also affects its role in the rural revitalization strategy play,is a very valuable research topic.This paper takes the Shengcun Charity Association as a case,analyzes the financial governance of shengcun love mutual aid association from three dimensions of financial decision-making,financial supervision and governance effect,and points out the existing problems in its financial governance.The case study finds that in the context of rural revitalization strategy,to improve the board system of rural non-governmental charitable organizations and improve the financial supervision mechanism of rural non-governmental charitable organizations,and to optimize the financial governance of rural non-governmental charitable organizations.

关 键 词：乡村振兴 乡村民间慈善组织 财务治理 

分 类 号：F323[经济管理—产业经济]