建構社區型非營利組織會計資訊系統－以社區發展協會為例

The Construction of Non-Profit Community Organization Based on the Accounting Information System — Example of the Association of Community Development

徐細娟(Hsi-Chuan Hsu)

指導教授 ： 黃劭彥

國立中正大學/管理學院/會計與資訊科技學系/碩士(2013年)

摘要

近年來社會結構快速變遷，社會價值多元化發展，非營利組織發展很快，各型社會團體紛紛設立呈現多樣化面貌，蓄積民間活力與動能，滿足人民各式各樣的需求。各類社會團體其成立目標、服務對象與運作模式均不相同，本研究以社區發展協會為例，為社區發展協會量身建置會計總帳系統。
一般中小企業有市售套裝商用軟體可供使用，大型非營利組織有特定軟體廠商投入開發會計資訊軟體，或者由機構依個別屬性自行開發適用軟體，社區發展協會規模小屬於地區性，依賴政府補助款運作，普遍處於經費不足狀態，自然無力負擔額外的軟體採購費用，社區發展協會不像一般企業有足夠的經費，但這並不表示，社區發展協會對於資訊化的需求並不迫切，本研究預期貢獻如下：
一、對社區發展協會而言，本研究提供量身訂製任務簡單容易上手之會計資訊系統，可幫助社區財務健全。
二、對其他社會團體而言，本研究彙整之相關法規及研究結果，可提供小規模社會團體財務處理之參考使用。
三、對社會團體主管單位而言，本研究幫助社會團體財務健全進而確保補助款有效運用，提升社會團體推展業務工作成果。
四、本研究所彙整的資料及研究成果，可做為社會團體辦理財務人員教育訓練之參考。

關鍵字

社區發展協會 ； 社會團體 ； 非營利組織 ； 財務處理

並列摘要

Recently, the social structure has changed rapidly. There are diverse developments of social values and the non-profit organizations have also been widely developed. A variety of social organizations have been founded, revealing different aspects, so that the energy and vitality of the public can be accumulated in order to satisfy the various needs of people. For different social groups, they have been founded for different aims, targeting groups, and modes of operation. Thus, the present study takes the Association of Community Development for example, building an accounting information system for the target association.
Normal small and medium-sized enterprises can utilize the Business software packages sold in the market. For the large non-profit organizations, there are specific software companies assisting them developing accounting information software, or the organizations can develop their own software according to the individual attributes. However, the Association of Community Development is small-sized and belongs to the local areas, running depending on the financial support from the government. It is mostly operated under a tight budget and cannot afford extra funds for the software. The Association of Community Development does not have sufficient funds like other enterprises, but it does not mean that it does not have an urgent need for informationization. This study is expected to have the following contributions:
1. For the Association of Community Development, this study provides them with the custom-made and user-friendly accounting information system, making the management of community finance easy.
2. For other social groups, the related laws and research results synthesized in this study can be referred to by the small-sized social organizations when managing their own finance.
3. For the managers of the social groups, the study enables the groups to manage their finance well, so that the supporting funds are ensured to be efficiently used and the business promotion and working can be further improved.
4. The information and research results of the study can serve as a reference when the social groups are holding employee’s training on the financial personnel.

並列關鍵字

Association of Community Development ； Social Associations ； Non-profit organizations ； Disposal of the Financial Affairs

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