我国民间非营利组织绩效内部控制研究

发布时间：2018-01-13 19:09

本文关键词：我国民间非营利组织绩效内部控制研究　出处：《山东大学学报(哲学社会科学版)》2014年02期 　论文类型：期刊论文

【摘要】：近几年社会公益领域出现的诸多案例都暴露出我国民间非营利组织内部控制缺乏和执行无效的社会现实,在企业和行政事业单位内部控制规范相继出台的政策背景中,民间非营利组织应该如何构建内部控制体系成为亟需研究的问题。我国民间非营利组织一方面起步晚,管理水平参差不齐,社会公信力较差;另一方面其运营和管理具有特殊性,特别需要通过绩效管理予以扶持和提高其管理水平,也就需要构建和绩效管理相适合的内部控制系统。非营利组织绩效内部控制系统是以通用性的内部控制框架为基础,设定专门的控制标准运用专门的控制方法对组织的筹资活动、服务活动和管理活动中的风险进行有效地识别、衡量和控制,以保障组织实现管理绩效目标,全面透明组织绩效信息,提高社会公信力,最终完成组织使命。
[Abstract]:In recent years, many cases in the field of social welfare have exposed the lack of internal control and ineffective implementation of civil non-profit organizations in our social reality. In the enterprise and administrative institutions internal control norms have been issued in the policy context. How to construct the internal control system of the non-governmental non-profit organizations has become an urgent problem. On the one hand, the non-governmental non-profit organizations in China started late, the management level is uneven, and the social credibility is poor; On the other hand, its operation and management have its particularity, especially need to support and improve its management level through performance management. Therefore, it is necessary to construct an internal control system suitable for performance management. The performance internal control system of non-profit organizations is based on the universal internal control framework. Set up special control standards use special control methods to effectively identify, measure and control the risks in the organization's fund-raising activities, service activities and management activities, in order to ensure the organization to achieve management performance objectives. Transparent organization performance information, improve social credibility, and ultimately complete the organizational mission.
【作者单位】：中国海洋大学管理学院;山东大学审计处;东北林业大学资金筹措与财务管理处;
【基金】：山东省哲学社会科学规划项目“非营利组织类型与绩效管理会计信息整合研究”(项目编号11CKJJ41)
【分类号】：F235
【正文快照】： 最近几年,在社会公益领域不断出现一些负面事件,在社会上引起极大的关注,这些事件的发生严重影响了社会公益组织的社会公信力,不仅不利于树立良好的社会公益理念,不利于有效地动员和配置社会公益资源,而且对整个社会公益性组织的发展带来沉重的打击和阻碍。仔细地分析这些案例

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