Literature review on financial health evaluation and governance of charitable foundations
Abstract
people according to law, safeguard social fairness and justice”, comprehensively promote the strategy of governing the country according
to law, and realize good governance of the country. As an important mechanism for the “third” distribution of social resources, charitable
foundations make up for the failure of the government and the market through poverty alleviation, resolve the contradictions between
the state and society, and contribute to the harmony and stability of the economy and society. The vigorous advocacy and development
of charitable foundations refl ect the spirit of the decision of the Fourth Plenary Session of the 18th CPC Central Committee, which is the
essential requirement of democracy and the rule of law and the concrete embodiment of fairness and justice. Therefore, the study of the
fi nancial health and governance of charitable foundations has certain theoretical and practical signifi cance.
Keywords
Full Text:
PDFReferences
[1] Ming Wang, Xijin Jia Property right structure and governance of foundations [j]Economic circles, 2003 (1): 40-45
[2] Xiaoguang Kang The public is the key to the foothold and development of a non-governmental organization (interview) [j]BusinessWeek, 2009.21: 47-48
[3] Chengyan Li, Wenha Cheng oExperts and scholars interpret the ranking list [r]Quoted from the free publicity material “China base transparency index FTI
- turning the key to the transparency of the foundation into the hands of the public” obtained from the central website of the foundation2013: 10-15
[4] Fenghua Li Governance Theory: origin, spirit and applicability [j]Journal of Social Sciences of Hunan Normal University, 2004, 32 (5): 45-51
[5] Wu Wang, Kun Zhang Accuracy of performance evaluation and its infl uencing factors [j]China development, 2005 (1): 35-38
[6] Jianfa Li Regulate the accounting behavior of non-governmental non-profit organizations and promote the vigorous development of non-profit
undertakings [j]Accounting research, 2004, 11:3-7
[7] Kegao Yan Research on the Council characteristics and organizational fi nancial performance of public welfare foundations [j]China economic issues, 2012
(1): 84-91
[8] Li Li, Jiefeng Chen Corporate governance structure and system innovation of China Public Welfare Foundation [j]JOURNAL OF GUANGXI
ECONOMIC MANAGEMENT CADRE COLLEGE, 2009, 21 (004): 70-75
[9] China injection AssociationThe China injection Association issued the guidelines for the audit of foundation fi nancial statementsChinese certifi ed public
accountant [j]2012, 12:120
[10] Biao Zhang, Jingjing Xiang The basic idea of constructing the fi nancial transparency promotion mechanism of non-profi t organizations [j]Financial
theory and practice, 2008, 29 (4): 73-76
[11] Limin Zhang, Han Li Is the internal governance mechanism of Chinese foundations eff ective?[J] Audit and economic research, 2013 (2): 79-88
[12] Bao Xie FuAnalysis of the relationship between public welfare foundations and the government in contemporary China [j]Journal of Graduate School of
Chinese Academy of Social Sciences, 2003 (004): 64-69
[13] Xi Xu, Minqiang Ye Game analysis of internal governance of foundations in China [j]Journal of Ningbo University (Humanities), 2019, 22 (2)
[14] Yushan Xu, Huadian Liu Introduction of foreign non profi t organization tax system [j]Foreign related taxation, 2008 (11): 46-49
[15] Xiaoyu Yang Suggestions on improving the tax system of non profi t organizations in China [j]Management, 2009, 4: 121
DOI: http://dx.doi.org/10.18686/modern-management-forum.v6i12.6929
Refbacks
- There are currently no refbacks.
