中国红十字会内部控制案例研究

发布时间：2018-05-09 20:01

本文选题：中国红十字会 + 内部控制　；参考：《中国财政科学研究院》2017年硕士论文

【摘要】：自1981年中国儿童少年基金会——我国的第一家公益基金会成立,我国的公益慈善事业开始进入市场经济条件下的迅速发展阶段,特别是在2008年的“汶川大地震”之后,社会公众的慈善热情被点燃,越来越多的公众参与到慈善当中。但是近几年公益慈善组织频繁被曝出存在公益腐败、公益低效等问题,使公益慈善组织的公信力急剧下降,慈善事业发展受到影响。以上公益慈善组织发展过程中遇到的问题,究其内因是因为其内部控制存在缺陷,所以我国公益慈善组织如果想要提高自身效率、提升公信力、实现自身的可持续发展,必须要注重其内部控制的建设。近年来,我国制定了规范公益慈善组织内部控制的重要法律法规,包括《行政事业单位内部控制规范(试行)》、《中华人民共和国慈善法》、《中华人民共和国红十字会法》等,对我国公益慈善组织健全内部控制的要求逐渐提高。本文立足于《行政事业单位内部控制规范(试行)》,通过结合公益慈善组织与内部控制的相关理论以及中国红十字会案例,分析了中国红十字会内部控制存在的问题、成因并提出了相应的完善对策。首先对公益慈善组织内部控制进行了概述,包括其内涵、特点和内容。其次从组织和业务两个层面阐述了中国红十字会内部控制的现状,针对现状提出其存在的主要问题并且分析了问题的成因,包括中国红十字会内部控制规范建设不完善、外部监督机制不够健全以及政府依存性强。最后,针对中国红十字会内部控制存在的问题提出建议,主要包括五方面内容:第一要构建科学的组织结构,完善人力资源政策以及加强人员的内控意识;第二要建立专门的风控部门,加强对风险的防控;第三要加强预算编制工作和对资金的管理控制;第四要加强信息系统的建设,增强信息的透明度;第五要加强内部监督。本文通过对中国红十字会内部控制进行综合分析进而提出了相应的对策和建议,对其他公益慈善组织内部控制的建设和完善具有一定的借鉴作用。
[Abstract]:Since 1981, when the Chinese Children and adolescents Foundation, the first public welfare foundation in China, was established, our country's public welfare charity began to enter the stage of rapid development under the market economy, especially after the "Wenchuan earthquake" in 2008. The charity enthusiasm of the public is ignited and more and more people participate in charity. However, in recent years, the public charity organizations are frequently exposed to the existence of public corruption, public welfare inefficiency and other problems, so that the public charity organization's credibility has declined sharply, and the development of charity has been affected. The internal cause of the problems encountered in the development process of the above charitable organizations is the defects in their internal control. Therefore, if the charitable organizations in our country want to improve their own efficiency, enhance their credibility, and realize their own sustainable development, We must pay attention to the construction of its internal control. In recent years, China has formulated important laws and regulations to regulate the internal control of public welfare and charitable organizations, including the Code of Internal Control of Administrative institutions (for trial implementation), the Law of the people's Republic of China on Charity, the Law of the Red Cross of the people's Republic of China, and so on. The requirement of perfecting the internal control of public welfare and charity organizations in our country has been raised gradually. Based on the Standard of Internal Control of Administrative institutions (try out), this paper analyzes the problems existing in the internal control of the Red Cross of China by combining the relevant theories of public welfare and charitable organizations and internal control, as well as the case of the Red Cross Society of China. Cause of formation and put forward the corresponding perfect countermeasure. First of all, it summarizes the internal control of charitable organizations, including its connotation, characteristics and content. Secondly, it expounds the present situation of the internal control of the Red Cross Society of China from the two aspects of organization and business, puts forward the main problems and analyzes the causes of the problems, including the imperfect construction of the internal control norms of the Red Cross Society of China. The external supervision mechanism is not perfect and the government is dependent. Finally, some suggestions are put forward to solve the problems in the internal control of the Red Cross Society of China, which mainly include five aspects: first, to construct a scientific organizational structure, to perfect the human resource policy and to strengthen the awareness of internal control of the personnel; Second, it is necessary to establish a special department for wind control to strengthen the prevention and control of risks; third, to strengthen the budget preparation and control of funds; fourth, to strengthen the construction of information systems and enhance the transparency of information; and fifth, to strengthen internal supervision. Based on the comprehensive analysis of the internal control of the Red Cross Society of China, this paper puts forward the corresponding countermeasures and suggestions, which can be used for reference in the construction and improvement of the internal control of other public welfare and charitable organizations.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F235

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