一、非营利组织的财务管理系统非营利组织的管理问题,尤其是以资金运动为管理对象的财务管理问题,已逐渐成为各国理论界和实务界研究探讨的热点。研究非营利组织的财务管理,应充分考虑内外部环境因素对它的影响,并将其作为一个处于一定环境中的开放性系统来看待。根据非营利组织内外部环境的规定性和管理目标的要求,这一系统应具备如下4个特性: First, the non-profit organization’s financial management system Non-profit organization management issues, especially financial management as the object of financial management, has gradually become the focus of research and practice of various countries and the real world. To study the financial management of non-profit organizations, we should fully consider the influence of internal and external environmental factors on it and regard it as an open system in a certain environment. According to the non-profit organization’s internal and external environment regulatory requirements and management requirements, the system should have the following four characteristics: