Course Description

模块内容

1.非营利组织财务治理概述

i. 财务治理定义及其对慈善机构和公益机构的重要性ii. Key principles from the Code of Governance for Charities and IPCs:

ii. 《慈善机构与公益机构治理守则》核心原则

  • 问责制
  • 透明度
  • 管理责任

iii.慈善事务在线门户概览(最佳实践与合规资源)

iv. 践行强有力财务治理的典范,强调其在增强捐赠者信任和遵守监管要求等方面的实际益

2.理事会、财务委员会、捐赠者、社区与政府的角色与职责

i. 理事会的受托责任:

  • 财务资源的监管
  • 战略财务决策

ii.财务委员会的职责

  • 预算审核
  • 财务绩效监控

iii.捐赠者、社区和政府所扮演的角色

iv.避免利益冲突:来自慈善事务在线门户的指南

3.财务政策的制定与执行

i. 财务政策在保障治理方面的重要性

  • 预算政策
  • 储备金政策
  • 采购政策
  • 利益冲突政策

ii.政策制定的实用步骤:

  • 与利益相关方协商
  • 符合监管要求
  • 定期审查与更新

iii.示例

  • 与《慈善机构治理守则》相一致的有效储备金政策
  • 案例研究:国家肾脏基金会(NKF)丑闻及所吸取的经验教训

4.财务治理与绩效之间的关系

i. 治理是财务可持续性的根基:

  • 确保资源配置与组织宗旨一致
  • 通过财务比率和关键绩效指标等衡量治理成效

ii.财务表现:有效治理实践的结果

iii. iii.治理追踪工具:

  • 财务数据看板
  • 慈善透明度框架

iv.案例研究:

  • 财务治理与绩效之间的关系: 分析一个注重财务表现而疏忽治理,导致声誉受损的慈善机构

Instructor Image

Ee Chuan Yoong

FCA (Singapore), CISA, CISM, CIA, CFE, ISCA (FFP), ASEAN CPA

Current Board Treasurer on three non-profits spanning a co-operative society, a healthcare association and a professional membership association. Former Chairperson and member of the Audit Committee for SAFRA (the Singapore Armed Forces Reservist Association).Ee Chuan has spent 29 years driving fraud risk management and awareness, internal audit and IT Security, Governance and Cybersecurity with deep exposure to non-profit board roles spanning Audit Committee Chairman, Treasurer and Board Member.Former Head of Internal Audit driving internal audits covering operational, compliance and IT domains in the public sector. Leading data analytics and forensic investigations whilst supporting CET training in procurement audits, fraud risk management and internal controls.He is a Fellow Chartered Accountant (Singapore), Certified Information Systems Auditor, Certified Information Security Manager, Certified Internal Auditor, Certified Fraud Examiner, ISCA Financial Forensic Professional and ASEAN CPA.

2.5 CPE Hours

Lesson

2

Quizzes

1

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