非营利组织财务管理的英文资料，并翻译

最新问答

• 扈志泉额

  Basic Guide to Non-Profit Financial Management
  （;lt;br />非盈利财务管理的基础指南——这里有各方各面的，很全面
  
  BoardSource's Knowledge Center
  （source.org/Knowledge.asp）
  介绍：BoardSource's Knowledge Center里有许多关于非盈利管理的最新，包括论文与文章、书、报告、常见问题解答、政策，等等，你可以自己去看下~
  
  Managing the Non-Profit Organization: Practices and Principles
  （s.google.com/books?hl=zh-CN&lr=&id=69f6ZdmAdz8C&oi=fnd&pg=PR11&dq=non+profit+financial&ots=9ZOTmky0Wx&sig=Yfm_ZyKlL-guVD-gMkL-7915jgM）
  在GOOGLE上搜到的一本书，不过好像没有版，如果能借到一定帮助很大~
  
  Managing non-profit organisations:Towards a new approach
  作者：Helmut K. Anheier（LSE，伦敦政经学院）
  （s.google.com/books?hl=zh-CN&lr=&id=qwAf_g_GnFgC&oi=fnd&pg=PR7&dq=non+profit+financial&ots=RyHXAGn&sig=V4Sq7I87DUGO4gLJE3v7i-xiCoE）
  这个是我搜到的一个不错的paper,跟你的问题很match，下面是论文摘要（中英文，中文用翻译器翻的）
  ------------------------------------------------
  This paper puts forth the thesis that the management of non-profit organisations is often ill
  understood because we proceed from the wrong assumptions about how these organisations operate.
  Based on this premise, this paper develops a model of the non-profit form as a conglomerate of
  multiple organisations with multiple bottom lines that demand a variety of different management
  approaches and styles: a holistic conception that emphasises the diversity of orientations within and
  outside the organisation; a normative dimension that includes not only economic aspects but also the
  importance of values and politics; a strategic-developmental dimension that sees organisations as
  evolving systems encountering problems and opportunities that frequently involve fundamental
  dilemmas; and an operative dimension that deals with the everyday functioning of organisations. In a
  third part, the paper presents the basic contours of an analytic approach that tries to accommodate the
  distinct management challenges faced by non-profit organisations.
  
  本文投入论文非盈利性组织的管理经常是不适的
  understood，因为我们从关于这些组织怎样的错误假定进行经营。根据这个前提，本文开发非盈利形式的模型作为聚结 与要求各种各样另外管理的多个底线的multiple组织approaches和样式： 强调取向内和变化的一个全部构想outside组织; 包括不仅经济方面，而且的一个基准维度价值和政治importance; 看组织作为的一个战略发展维度遇到常常地介入根本的问题和机会的evolving系统dilemmas; 并且应付每天作用组织的一个有效的维度。 在
  third零件，本文提出设法容纳一种分析方法的基本的等高distinct非盈利性组织面对的管理挑战。
  -------------------------------------------------
  
  最后，你可以想办法用用google scholar,能搜到一些不需要花钱就可以的paper：scholar.google.cn/schhp?hl=zh-CN&lr=
  论文是个苦差事，自己也趁机会锻炼下英文水平吧~等你熬过去后，会有脱胎换骨的感觉~

  浏览 375赞 147时间 2023-05-21
• 无人边框

  楼上那个是什么啊。。
  你要的文献具体是什么？文章？新闻？书摘？
  这个网站上很多
  ;lt;br />还有一些推荐的书籍
  我就不帮你一个个翻译了

  浏览 398赞 56时间 2023-03-16
• 星闪乐途

  请LZ参考并采纳
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  如果需要更多请联系我
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  The main techniques and sectors of the financial industry
  
  Main article: Financial services
  
  An entity whose income exceeds its expenditure can lend or invest the excess income. On the other hand, an entity whose income is less than its expenditure can raise capital by borrowing or selling equity claims, decreasing its expenses, or increasing its income. The lender can find a borrower, a financial intermediary, such as a bank or buy notes or bonds in the bond market. The lender receives interest, the borrower pays a higher interest than the lender receives, and the financial intermediary pockets the difference.
  
  A bank aggregates the activities of many borrowers and lenders. A bank accepts deposits from lenders, on which it pays the interest. The bank then lends these deposits to borrowers. Banks allow borrowers and lenders, of different sizes, to coordinate their activity. Banks are thus compensators of money flows in space.
  
  A specific example of corporate finance is the sale of stock by a company to institutional investors like investment banks, who in turn generally sell it to the public. The stock gives whoever owns it part ownership in that company. If you buy one share of XYZ Inc, and they have 100 shares outstanding (held by investors), you are 1/100 owner of that company. Of course, in return for the stock, the company receives cash, which it uses to expand its business in a process called "equity financing". Equity financing mixed with the sale of bonds (or any other debt financing) is called the company's capital structure.
  
  Finance is used by individuals (personal finance), by governments (public finance), by businesses (corporate finance), as well as by a wide variety of organizations including schools and non-profit organizations. In general, the goals of each of the above activities are achieved through the use of appropriate financial instruments, with consideration to their institutional setting.
  
  Finance is one of the most important aspects of business management. Without proper financial planning a new enterprise is unlikely to be successful. Managing money (a liquid asset) is essential to ensure a secure future, both for the individual and an organization.
  
  Personal finance
  
  Main article: Personal finance
  
  Questions in personal finance revolve around
  
  * How much money will be needed by an individual (or by a family) at various points in the future?
  * Where will this money come from (e.g. savings or borrowing)?
  * How can people protect themselves against unforeseen events in their lives, and risk in financial markets?
  * How can family assets be best transferred across generations (bequests and inheritance)?
  * How do taxes (tax subsidies or penalties) affect personal financial decisions?
  * How does credit affect an individual's financial standing?
  * How can one plan for a secure financial future in an environment of economic instability?
  
  Personal financial decisions may involve paying for education, financing durable goods such as real estate and cars, buying insurance, e.g. health and property insurance, investing and saving for retirement.
  
  Personal financial decisions may also involve paying for a loan.
  
  [edit] Corporate finance
  
  Main article: Corporate finance
  
  Managerial or corporate finance is the task of providing the funds for a corporation's activities. For small business, this is referred to as SME finance. It generally involves balancing risk and profitability, while attempting to maximize an entity's wealth and the value of its stock.
  
  Long term funds are provided by ownership equity and long-term credit, often in the form of bonds. The balance ween these forms the company's capital structure. Short-term funding or working capital is mostly provided by banks extending a line of credit.
  
  Another business decision concerning finance is investment, or fund management. An investment is an acquisition of an asset in the hope that it will maintain or increase its value. In investment management -- in choosing a portfolio -- one has to decide what, how much and when to invest. To do this, a company must:
  
  * Identify relevant objectives and constraints: institution or individual goals, time horizon, risk aversion and tax considerations;
  * Identify the appropriate strategy: active v. passive -- hedging strategy
  * Measure the portfolio performance
  
  Financial management is duplicate with the financial function of the Accounting profession. However, financial accounting is more concerned with the reporting of historical financial information, while the financial decision is directed toward the future of the firm.
  
  [edit] Capital
  
  Main article Financial capital
  
  Capital, in the financial sense, is the money which gives the business the power to buy goods to be used in the production of other goods or the offering of a service.
  
  [edit] Sources of capital
  
  * Long Term - usually above 7 years
  o Share Capital
  o Mortgage
  o Retained Profit
  o Venture Capital
  o Debenture
  o Sale & Leaseback
  o Project Finance
  
  * Medium Term - usually ween 2 and 7 years
  o Term Loans
  o Leasing
  o Hire Purchase
  
  * Short Term - usually under 2 years
  o Bank Overdraft
  o Trade Credit
  o Deferred Expenses
  o Factoring
  
  [edit] Capital market
  
  * Long-term funds are bought and sold:
  o Shares
  o Debentures
  o Long-term loans, often with a mortgage bond as security
  o Reserve funds
  o Euro Bonds
  
  [edit] Money market
  
  * Financial institutions can use short-term savings to lend out in the form of short-term loans:
  o Credit on open account
  o Bank overdraft
  o Short-term loans
  o Bills of exchange
  o Factoring of debtors
  
  [edit] Borrowed capital
  
  This is capital which the business borrows from institutions or people, and includes debentures:
  
  * Redeemable debentures
  * Irredeemable debentures
  * Debentures to bearer
  * Hardcore debentures
  
  [edit] Own capital
  
  This is capital that owners of a business (shareholders and partners, for example) provide:
  
  * Preference shares/hybrid source of finance
  o Ordinary preference shares
  o Cumulative preference shares
  o Participating preference share
  * Ordinary shares
  * Bonus shares
  * Founders' shares
  
  [edit] Differences ween shares and debentures
  
  * Shareholders are effectively owners; debenture-holders are creditors.
  * Shareholders may vote at AGMs and be elected as directors; debenture-holders may not vote at AGMs or be elected as directors.
  * Shareholders receive profit in the form of dividends; debenture-holders receive a fixed rate of interest.
  * If there is no profit, the shareholder does not receive a dividend; interest is paid to debenture-holders regardless of whether or not a profit has been made.
  * In case of dissolution of firms debenture holders are paid first as compared to shareholder.
  
  [edit] Fixed capital
  
  This is money which is used to purchase assets that will remain permanently in the business and help it to make a profit.
  
  [edit] Factors determining fixed capital requirements
  
  * Nature of business
  * Size of business
  * Stage of development
  * Capital invested by the owners
  * location of that area
  
  [edit] Working capital
  
  This is money which is used to buy stock, pay expenses and finance credit.
  
  [edit] Factors determining working capital requirements
  
  * Size of business
  * Stage of development
  * Time of production
  * Rate of stock turnover ratio
  * Buying and selling terms
  * Seasonal consumption
  * Seasonal production
  
  [edit] The desirability of budgeting
  
  [edit] Capital budget
  
  This concerns fixed asset requirements for the next five years and how these will be financed.
  
  [edit] Cash budget
  
  Working capital requirements of a business should be monitored at all times to ensure that there are sufficient funds available to meet short-term expenses.
  
  [edit] Management of current assets
  
  [edit] Credit policy
  
  Credit gives the customer the opportunity to buy goods and services, and pay for them at a later date.
  
  [edit] Advantages of credit trade
  
  * Usually results in more customers than cash trade.
  * Can charge more for goods to cover the risk of bad debt.
  * Gain goodwill and loyalty of customers.
  * People can buy goods and pay for them at a later date.
  * Farmers can buy seeds and implements, and pay for them only after the harvest.
  * Stimulates agricultural and industrial production and commerce.
  * Can be used as a promotional tool.
  * Increase the sales.
  
  [edit] Disadvantages of credit trade
  
  * Risk of bad debt.
  * High administration expenses.
  * People can buy more than they can afford.
  * More working capital needed.
  * Risk of Bankruptcy.
  
  [edit] Forms of credit
  
  * Suppliers credit:
  o Credit on ordinary open account
  o Instalment sales
  o Bills of exchange
  o Credit cards
  * Contractor's credit
  * Factoring of debtors
  
  [edit] Factors which influence credit conditions
  
  * Nature of the business's activities
  * Financial position
  * Product durability
  * Length of production process
  * Competition and competitors' credit conditions
  * Country's economic position
  * Conditions at financial institutions
  * Discount for early payment
  * Debtor's type of business and financial position
  
  [edit] Credit collection
  
  [edit] Overdue accounts
  
  * Cards arranged alphaically in card index system
  * Attach a notice of overdue account to statement.
  * Send a letter asking for settlement of debt.
  * Send a second or third letter if first is ineffectual.
  * Threaten legal action.
  
  [edit] Effective credit control
  
  * Increases sales
  * Reduces bad debts
  * Increases profits
  * Builds customer loyalty
  
  [edit] Sources of information on creditworthiness
  
  * Business references
  * Bank references
  * Credit agencies
  * Chambers of commerce
  * Employers
  * Credit application forms
  
  [edit] Duties of the credit department
  
  * Legal action
  * Taking necessary steps to ensure settlement of account
  * Knowing the credit policy and procedures for credit control
  * Setting credit limits
  * Ensuring that statements of account are sent out
  * Ensuring that thorough checks are carried out on credit customers
  * Keeping records of all amounts owing
  * Ensuring that debts are settled promptly
  * Timely reporting to the upper level of management for ter management.
  
  [edit] Stock
  
  [edit] Purpose of stock control
  
  * Ensures that enough stock is on hand to satisfy demand.
  * Protects and monitors theft.
  * Safeguards against having to stockpile.
  * Allows for control over selling and cost price.
  
  [edit] Stockpiling
  
  Main article: Cornering the market
  
  This refers to the purchase of stock at the right time, at the right price and in the right quantities.
  
  There are several advantages to the stockpiling, the following are some of the examples:
  
  * Losses due to price fluctuations and stock loss kept to a minimum
  * Ensures that goods reach customers timeously; ter service
  * Saves space and storage cost
  * Investment of working capital kept to minimum
  * No loss in production due to delays
  
  There are several disadvantages to the stockpiling, the following are some of the examples:
  
  * Obsolescence
  * Danger of fire and theft
  * Initial working capital investment is very large
  * Losses due to price fluctuation
  
  [edit] Influence of stock management on rate of return
  
  * Right price
  * Right quantity
  * Right quality
  * Right place
  * Right time
  * Right property
  
  [edit] Rate of stock turnover
  
  This refers to the number of times per year that the average level of stock is sold. It may be worked out by dividing the cost price of goods sold by the cost price of the average stock level.
  
  [edit] Determining optimum stock levels
  
  * Maximum stock level refers to the maximum stock level that may be maintained to ensure cost effectiveness.
  * Minimum stock level refers to the point below which the stock level may not go.
  * Standard order refers to the amount of stock generally ordered.
  * Order level refers to the stock level which calls for an order to be made.

  浏览 395赞 133时间 2022-07-29
• 易超风格

  How to more rapid, reasonable and effective development of Tianjin and the resulting high-tech industry led regional economic integration, while making economic development and resource utilization, environmental protection, coordination, and maintaining sustained economic Tianjin, stability and rapid development, At present we are facing an urgent task.
  From the origin of high-tech start on the high-tech industries to define the meaning and scope. And from the development environment, industry total, the industrial advantages, such as industrial level perspective on the development of high-tech industries in Tianjin. Also specifically mentioned in the course of its development of key issues, and cited foreign experience, the focus of the strategy and future development path for a more comprehensive development of high-tech industry of Tianjin has provided some new ideas and proposals.
  
  Key words: Tianjin, high-tech, high-tech industries; status quo; Countermeasures

  浏览 211赞 121时间 2021-10-29