我国民间非营利组织内部控制体系研究

发布时间：2018-01-03 19:38

本文关键词：我国民间非营利组织内部控制体系研究　出处：《中国海洋大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着非营利组织在我国的日益壮大，非营利组织已成为缓解社会矛盾，协调各方利益关系、分散政府部分职能等方面的重要力量之一。同时，社会公众需要非营利组织提供更多的公益性服务，弥补政府失灵，非营利组在我国的重要性日益凸显。然而，非营利组织发展的现状值得担忧，由于内部控制的不健全，非营利组织在管理上暴露出一系列问题，严重影响了非营利组织的社会公信力。因此，建立健全非营利组织内部控制体系迫在眉睫。本文试图通过对非营利组织内部控制现状进行分析，借鉴营利性企业内部控制框架，同时融合了委托代理理论、内部控制理论、风险管理理论、非营利组织绩效管理等相关理论，提出了构建适合民间非营利组织基于绩效控制的内部控制框架体系，该体系把组织多元化的目标，通过绩效指标融入到组织的内部控制活动的过程中，以使命和预算作为内部控制的标准，对非营利组织运营活动进行控制，旨在对民间非营利组织内部控制体系进行优化，实现组织的绩效控制目标。一方面，推动非营利组织管理理论和实践研究，完善非营利组织的内部管理体系，进一步丰富和完善内部控制理论，为我国民间非营利组织提高运营绩效设计通用性的内部控制框架体系；另一方面，为规范我国民间非营利组织内部控制提供指引，提高内部控制的效率和效果。同时，有效的内部控制体系，利于提高非营利组织内部控制绩效管理水平，利于生成满足客观性和相关性的绩效信息，利于非营利组织建立社会公信力，推动非营利组织健康发展。
[Abstract]:With the non profit organizations in our country are growing, the non-profit organization has become a social contradictions, coordinate the interests of all parties, the important power of the decentralized part of government function and so on. At the same time, the public non-profit organizations to provide more public services, make up government failure, the non-profit group has become increasingly prominent in the importance of me in the current situation. However, the development of non-profit organization is worth worrying about, because the internal control is not perfect, the non-profit organization exposed a series of problems in the management, seriously affected the social credibility of the public non-profit organizations. Therefore, establish and perfect the internal control system of imminent nonprofit organizations.
This paper based on the current status of internal control of non-profit organizations, for-profit enterprises draw on the internal control framework, and combines the principal-agent theory, internal control theory, risk management theory, the related theories of non-profit organization performance management, put forward to construct the NPO internal control framework system performance based on the control of the system. The organization goal of diversification, into the process of internal control activities of the organization through the performance index, the mission and the budget as the internal control standards, to control the operational activities of non-profit organizations, non-profit organizations to optimize the internal control system, to achieve organizational performance control objectives. On the one hand, to promote non-profit the organization management theory and practice research, perfect the organization internal management system, further enrich and perfect the internal control theory, for me In the non profit organization framework of internal control system of universal design to improve operational performance; on the other hand, as the specification provides guidelines for internal control of private non profit organization in China, improve the efficiency and effectiveness of internal control. At the same time, the effective internal control system, to improve the performance management level of internal control of non-profit organizations, to meet the objectivity and relevance of performance information for non-profit organizations to establish social credibility, promote the healthy development of the non-profit organization.

【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F235;D632.9

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