Management Control in Non-profit Organization

  • Xianzhi Zhang
Part of the Understanding China book series (UNCHI)


As an important part of modern economy, non-profit organization plays a more important role in economic life. Services and goods, provided by non-profit organizations, are essential for the long-term development of profit businesses and affect the good running of the whole society. In many developed countries, non-profit organizations occupy a large proportion in the national economy. Non-profit organizations in China, by contrast, are still in the early stages of development; they occupy a small proportion and have limited influence. Non-profit organizations have a long way to go to meet the requirement of the ongoing political and economic system reforms in China. Hence, to develop the non-profit organizations and to make them the third type power besides the government departments and enterprises or market sectors are of extreme significance in deepening the reform of the political and economic system in China as well as in promoting the development of society.


Income Expense Folk 


  1. 1.
    Anthony RN, Govindarajan V (2007) Management control systems 12/E [M]. Tata McGraw-Hill Education, IndiaGoogle Scholar
  2. 2.
    Drucker PF (1989) The nonprofit Drucker, vols I–IV. Leadership Network, TylerGoogle Scholar
  3. 3.
    Deng G (2001) The research on evaluation system of non-profit organizations [J]. Chinese Public Admin 17(10):41–43Google Scholar
  4. 4.
    Ramanathan K (1985) A proposed framework for designing management control systems in not-for-profit organizations [J]. Finance Acc Manage 1(1):75–92CrossRefGoogle Scholar

Copyright information

© Springer-Verlag Berlin Heidelberg 2014

Authors and Affiliations

  • Xianzhi Zhang
    • 1
  1. 1.School of AccountingDongbei University of Finance and EconomicsDalianChina

Personalised recommendations