K基金会内部控制的完善研究

发布时间：2018-01-19 00:33

本文关键词： 基金会内部控制风险评估　出处：《北京交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国慈善事业的不断发展,基金会在各方面的作用都日益凸显,但是基金会曝出的一系列财务问题却严重损害了基金会的公信力。基金会内部控制制度不完善以及因此引起的问题已经引起了国内外各界广泛的关注,因此应着力探索和构建基金会内部控制体系,以引导其健康快速发展。本文采用文献研究、案例研究和比较研究的方法,通过对K基金会存在的问题进行认真分析,然后对其风险评估,找出高风险点,提出有针对性的完善措施；最后借鉴行政事业单位内部控制建设规范,综合基金会自身的情况,完善案例基金会内部控制建设体系。因此,对改善K基金会的治理结构、提高组织绩效、维护行业公信力具有一定效果,也具有一定的理论意义和实践意义。
[Abstract]:With the continuous development of philanthropy in China, the role of foundations in all aspects is increasingly prominent. However, a series of financial problems exposed by the Foundation have seriously damaged the credibility of the Foundation. The internal control system of the Foundation is not perfect and the problems caused by it have caused widespread concern at home and abroad. Therefore, we should explore and construct the foundation internal control system to guide its healthy and rapid development. This paper adopts the methods of literature research, case study and comparative study. Through the serious analysis of the problems of K Foundation, and then the risk assessment, find out the high risk point, put forward the targeted improvement measures; Finally, the internal control construction norms of administrative institutions, comprehensive foundation itself, improve the case fund internal control construction system. Therefore, to improve the governance structure of K Foundation, improve organizational performance. Maintain the credibility of the industry has a certain effect, but also has a certain theoretical and practical significance.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D632.9;F233

【参考文献】