非营利组织是不以获利为目的,为社会公益服务的独立组织。当前我国的非营利事业单位往往是具有公益性的国家事业单位,如学校、公安、消防、医院、福利事业单位等。虽然非营利事业单位并不以经济利益最大化为目标,但其成长与发展仍然不能脱离经济的一般规律,也需要通过会计反映其主体的经济行为。因此,探讨非营业事业单位的财务管理有其现实意义。 Non-profit organizations are not independent organizations for the purpose of making profits and serving the public good. At present, nonprofit institutions in our country are often state-owned public welfare institutions, such as schools, public security, fire fighting, hospitals, welfare institutions and so on. Although NPOs do not aim at maximizing economic benefits, their growth and development are still not divorced from the general laws of the economy. They also need to reflect the economic behavior of their subjects through accounting. Therefore, to explore the financial management of non-operating institutions has its practical significance.