非营利组织内部会计控制研究

发布时间：2019-06-22 17:05

【摘要】：近年来,研究非营利组织的相关内部管理控制问题正逐渐成为国内外非营利组织研究的“热点”问题。非营利组织是区别于政府和营利组织的不以营利为目的的社会组织,近几年它已在社会经济生活中发挥越来越重要的作用,形成了与政府和市场三足鼎立的局面。非营利组织的活动现已遍及社会的各个方面,它的发展也受到了各方越来越多的关注。非营利组织遇到的越来越多的问题都与其财务管理有关,因此财务管理问题已经成为了非营利组织健康发展的核心问题之一,而对这些问题的解决必须依赖对非营利组织财务管理的改革和完善。其中,非营利组织的内部会计控制是财务管理问题的关键。由于内部会计控制存在缺陷和不足,使得非营利组织的运营效率受到了一定程度的限制,组织资源得不到合理有效的配置,从而造成组织内部监督不严、资源浪费严重。本文从非营利组织的概念界定、特点及财务管理特征入手,结合内部控制理论,阐述非营利组织内部会计控制的必要性,提出构建非营利组织内部会计控制的思想框架,并以博物馆行业为案例,分析非营利组织内部会计控制的现状及其存在的问题。通过文献综述法、案例分析法、归纳演绎法等方法,着重从内部会计控制评价及风险防范方面,分析构建非营利组织内部会计控制体系思路。在新的经济和社会形势下,非营利组织与社会和经济密切相关的重要特征使得它的内部会计控制必须随之更新和发展。本文从宏观与微观相结合的角度,探索建设非营利组织内部会计控制体系,为我国非营利组织内部会计控制的完善提供借鉴和参考,为非营利组织的高效运行提供理论服务。
[Abstract]:In recent years, the study of internal management control of non-profit organizations is gradually becoming a hot issue in the study of non-profit organizations at home and abroad. Non-profit organization is a kind of social organization which is not for profit, which is different from the government and for-profit organization. In recent years, it has played a more and more important role in social and economic life, forming a situation of three-pronged relationship with the government and the market. The activities of non-profit organizations have spread all over the society, and its development has been paid more and more attention by all parties. More and more problems encountered by non-profit organizations are related to their financial management, so the problem of financial management has become one of the core problems of the healthy development of non-profit organizations, and the solution of these problems must rely on the reform and improvement of the financial management of non-profit organizations. Among them, the internal accounting control of non-profit organizations is the key to financial management. Due to the defects and shortcomings of internal accounting control, the operational efficiency of non-profit organizations is limited to a certain extent, and organizational resources can not be allocated reasonably and effectively, resulting in lax internal supervision and serious waste of resources. Starting with the definition of the concept, characteristics and financial management characteristics of the non-profit organization, combined with the theory of internal control, this paper expounds the necessity of the internal accounting control of the non-profit organization, puts forward the ideological framework of constructing the internal accounting control of the non-profit organization, and takes the museum industry as an example to analyze the present situation and existing problems of the internal accounting control of the non-profit organization. Through the methods of literature review, case analysis, induction and deduction, this paper analyzes and constructs the internal accounting control system of non-profit organizations from the aspects of internal accounting control evaluation and risk prevention. In the new economic and social situation, the important characteristics of non-profit organizations closely related to society and economy make its internal accounting control must be updated and developed. From the point of view of the combination of macro and micro, this paper explores the construction of internal accounting control system of non-profit organizations, so as to provide reference and reference for the improvement of internal accounting control of non-profit organizations in China, and to provide theoretical services for the efficient operation of non-profit organizations.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234

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