官方Cochrane政策。首次批准（和最后一次更新）2020年12月15日
共有Cochrane的财政资源，以帮助组织实现其使命，通过产生可信赖和及时的综合证据来提供健康决策，使其可访问和倡导其使用。慈善机构为三个主要目的持有财务储备：
- 保护其对不确定的未来收入流的工作的连续性（基金A.）;
- 在其战略计划定义的战略重要领域（基金B.）;和
- 满足其现在和未来的业务需求（基金C.）。
Cochrane收入组合中的主要风险暴露是它对从Cochrane图书馆销售收到的特许权使用费的公布收入的依赖性，这占年营业额的约90％。新利18登录官网Cochrane.’s long-term ambition is to make all Cochrane Reviews Open Access ‘immediately upon publication’ but it will be implemented only when the Board are confident that doing so will not undermine Cochrane’s future financial sustainability and, therefore, its ability to meet other strategic goals. Nevertheless, a portion of Cochrane’s Reserves will be specifically designated as a ‘Continuity Fund’ (基金A.）减轻这种风险，并通过Post Cochrane审查开放式接入过渡期提供金融稳定性。连续性基金旨在支持Cochrane完成此期间所需的任何调整，如果未来出版收入明显减少。
战略投资基金（基金B.）将分配给特定的单一或多年战略或变更项目，以帮助Cochrane实现其战略计划并符合其组织使命。从高级管理团队获取和使用该基金的储备的提案必须由董事会[通过财务，审计和投资委员会]批准。
Cochrane持有储备，以确保其能够满足其运营需求和营运资金要求（“免费储量”）。免费储量楼层（基金C.）不应不到三个月的可持续运营成本，不包括与我们的年度古代相关的任何成本，提供运营现金流。
Cochrane.will also use its Reserves to generate additional income for the charity from a low-risk investment portfolio in accordance with the charity’s ethical values and independence, to meet a long-term investment target as set out in its Investment Policy established by Cochrane’s Governing Board. This Reserves Policy is approved by the Board and regularly reviewed and monitored by the Finance, Audit and Investment Committee. In the Board’s judgement, this allocation of Cochrane’s Reserves combined with an integrated strategic, risk management and financial reporting approach means that there will be sufficient resources to allow us to achieve our strategic goals and objectives in future while still being able to react flexibly to sudden financial needs or take advantage of other opportunities and challenges as they arise.