JN市慈善总会内部控制体系构建研究

发布时间：2018-05-24 16:26

本文选题：慈善机构 + 内部控制　；参考：《山东大学》2014年硕士论文

【摘要】：近年来随着经济的快速发展,改革开放政策的不断推进,慈善事业在中国这片大地上日渐发展。慈善机构作为一个非营利的特殊团体,对于稳定社会、缓解贫富差距、扶贫济困方面有着重要意义。在美国,慈善已经发展成了日常生活的一部分,充分成熟的市场给以个人、家庭或企业名称冠名的慈善机构提供了基础。转观国内,虽然近年来慈善事业一直在发展,尤其在汶川地震后更是掀起了民间慈善的热潮,民间慈善团体的数量更是在不断增加,但是伴随着快速发展的同时,国内慈善机构暴露出的问题越来越多,私自挪用、滥用职权、玩忽职守等一系列的问题使慈善机构的公信力受到了公众的质疑,加之国内慈善机构的成立程序繁琐且必须挂靠政府部门,很多慈善机构里行政色彩浓厚,缺乏独立性,没有做慈善公益的氛围,这些也造成了国内大部分慈善机构至今仍披着神秘的面纱,公众对于他们的认识少之又少。因此促进慈善机构的健康发展成了国内慈善事业面临的当务之急,而促进慈善机构健康发展的前提恰恰是建立有效完善的内部控制体系,确保内部控制的执行有效。随着财政部《企业内部控制基本规范》、《行政事业单位内部控制规范(试行)》的陆续颁布,越来越多的企业、行政事业单位开始强制关注内部控制有效性,慈善机构建立和完善符合自身特点的内部控制体系属于大势所趋,在与国际接轨并促进我国慈善事业科学持续发展的道路上,我们任重道远。本文在阐述慈善机构内部控制理论的同时,分析国内外慈善机构在内部控制方面的经验,从慈善机构的视角,深度剖析探讨慈善机构实施内部控制的必要性,并以JN市慈善总会为案例,结合访谈及实地调研经验深入剖析当前慈善总会在内部控制的现状及成因,尝试性的搭建JN市慈善总会的内部控制框架,并提出确保内控体系得以实施的措施,以期为国内类似慈善机构在内部控制构建方面提供建设性的意见。
[Abstract]:In recent years, with the rapid development of economy and the policy of reform and opening up, philanthropy is developing day by day in China. As a special non-profit organization, charity is of great significance in stabilizing society, alleviating the gap between the rich and the poor and helping the poor. In the United States, philanthropy has grown into a part of everyday life, with fully established markets providing a foundation for charities named after individuals, families or businesses. Turning to China, although philanthropy has been developing in recent years, especially after the Wenchuan earthquake, there has been an upsurge in folk charity, and the number of non-governmental charitable organizations has been increasing, but with the rapid development at the same time, More and more problems have been exposed by domestic charities. A series of problems, such as embezzlement, abuse of power and neglect of duty, have made the credibility of charitable organizations subject to public questioning. In addition, the procedures for establishing domestic charities are cumbersome and must be linked to government departments. Many charities have strong administrative colors, lack of independence, and do not have an atmosphere of doing charitable public good. This has led to the mysterious veil still worn by most charities in the country, and little public awareness of them. Therefore, to promote the healthy development of charitable institutions has become the top priority for domestic charities, and the premise of promoting the healthy development of charitable organizations is to establish an effective and perfect internal control system to ensure the effective implementation of internal control. With the promulgation of the Ministry of Finance's basic Standard for Internal Control of Enterprises and the Standard of Internal Control of Administrative institutions (trial), more and more enterprises and institutions begin to pay compulsory attention to the effectiveness of internal control. It is the trend of the times for charities to establish and perfect the internal control system which accords with their own characteristics. We have a long way to go on the road of keeping pace with the international practice and promoting the sustainable development of philanthropy in our country. While expounding the theory of internal control of charity, this paper analyzes the experience of domestic and foreign charities in internal control, and discusses the necessity of implementing internal control in charity from the perspective of charity. And take JN City Charity Association as a case study, combined with interviews and field research experience to deeply analyze the current situation and causes of internal control, try to build the JN City Charitable Federation of internal control framework, It also puts forward some measures to ensure the implementation of internal control system in order to provide constructive suggestions for domestic similar charitable organizations in the construction of internal control.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D632.9;F810.6

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