非盈利组织内部控制制度研究
毕业论文关键词 非盈利组织 内部控制制度 监管 公益性
Title The Reserch on Internal Control Institution of Non-profit Organizations
Abstract In all aspects of the development of the country，non-profit organizations have played an increasingly important role. In order to make better use of non-profit organization. This paper discuss how to develop the internal control system of non-profit organization. With the persification of social progress, some problems that often occur in the profit organizations also frequently appeared problem in non-profit organizations , which makes the clean cloth cover upper produced strong doubts . The key problem of the development of the non profit organization has become the key problem in the development of the non profit organization. So,we have to choose a variety of effective programs to focus on the disposal of non-profit organizations, the lack of credibility of the problem, to protect the basic reputation of its public welfare. Effectively strengthen the internal control is the fundamental solution to the problem of one of the key measures. In this paper is based on the profitability of enterprise internal control theory, combined with the characteristics of non profit organization itself, summing up the reasons for the problems existing in the internal control system of non-profit organizations, and put forward the corresponding solutions.
Keywords Non-profit organizations Internal control system Supervision Commonweal
目次
1绪论.1
1．1研讨背景与意义1
1.2研究综述.1
1.3研究思路与方法.3
2非盈利组织内部控制制度理论基础及概念.4
2.1非盈利组织内部控制制度理论基础.4
2.2非盈利组织分类.5
2.3非盈利组织内部控制制度概念.6
2.4非盈利组织内部控制的目标.7
3非盈利组织内部控制制度现状解析.9
3.1非盈利组织历史沿革与现状.9
3.2非盈利组织内部控制里存在的问题及原因.9
4非盈利组织内部控制问题的解决方法13
4.1完善非盈利组织内部控制制度的必要条件13
4.2完善非盈利组织内部控制的对策13
结论.16
致谢.17
参考文献18
1 绪论 1．1 研讨背景与意义 根据现代“社会学理论”，代表政治领域的政府组织、代表经济领域的企业组织和代表社会领域的非盈利组织几大组织构成了现代社会。作为社会组织形式的三大基本组成的一份子，从 1980 年左右后，非盈利组织因为世界范畴里展现的全球性、市场性和民营性的波涛，其展现出了更加兴盛发展的场面。非盈利组织伴随数目的增大和规模的扩充日趋稳定，在国内外事件里都有着着愈加必要的效力。 政府无法并时完成一切阶级民众所需，并且因为公共资源的 “效用不可分割性” 和 “非排他性” ，招致市场不会自愿地为非盈利组织效劳，原因是市场是严格的以盈利为宗旨的。因此在解决大众的公共所需上。其地位和效力也愈加紧要。现状已然产生了政府、企业和非盈利组织三分鼎足的局面。 伴随《企业内部控制基本规范》和《企业内部控制配套指引》接踵颁发，企业内部控制系统越来越完备，舞弊产生几率能够明显下降[1]。非盈利组织内部控制建设相较于企业水准任然较低，方面非盈利组织单位的内部控制制度如同摆设，它创立原由仅仅时用来对付上级主管部门或是国家审计部门的突击检测，欠缺有效率的管理牵制及监管。 近年来，由于红十字会捐款疑云、儿慈会洗钱风波等案例常常发生，致让我国非盈利组织的公信力持续降低，严重地破坏我国非盈利组织的形象，约束了这个行业的成长。