慈善机构内部控制的调查分析_____以中国红十字会为例.doc

. 本科生毕业论文 慈善机构内部控制的调查分析 ——以中国红十字会为例 院系名称 会计学院 姓　　名 学　　号 专　　业 会计学 指导教师 2012年5月20日 摘要 近年来，资金的欺诈和滥用引起了社会各界的广泛关注。非盈利组织的资金流向自然也成为了社会关注的焦点。尽管慈善机构想社会公众募集资金用于慈善建设由来已久，由于缺乏信息透明度，公众仍然对捐款的合理使用以及妥善管理提出质疑。 慈善机构内部控制建设作为非盈利组织管理中的重要组成部分，在机构的管理中起着非常重要的作用。但是，目前我国慈善机构还存在着内部环境束缚、风险评估不健全、控制活动不力、信息不透明、监督公信力差以及授权批准控制制度落空等一些问题，严重影响了慈善机构内部控制的建设。 本文在分析这些问题的基础上，以中国红十字会为例，具体阐述了中国红十字会内部控制的缺陷以及改进对策。最后推而广之，指出加强慈善机构内部控制只有从改善内部环境、增强风险评估、有效控制活动、加强信息沟通和提高监控力度等方面入手，以成本效益原则为导向，才能确保经费投入的效益性、资产的安全性、经济信息和财务报告的可靠性。 关键词：慈善机构；内部控制；中国红十字会Abstract Media attention has focused recently on cases of fraud and abuse in all sectors of the economy. The growing nonprofit sector is certainly a tantalizing target. The funding of domestic charitable organizations has mainly come from the donation of the public for quite a long time, however, due to the lack of transparency, the doubt of whether the donation is properly used and well controlled is always bothering the charitable organizations. Aware of this problem, this article tries to bring the internal control concept that is used to solve the asymmetric informationin charitable organizations into the research. The exploring research is to understand the domestic charitable organization internal control system in organization operation, including the situation of control environment, risk assessment, control activities, information and communication, and monitor. This research is done through purposeful sampling on Red Cross, China. First, this paper documents the basic data about the selected foundation and then analyses the risk and other aspect of Red Cross. Further, it puts forward some improved measures based on the problem existing in Red Cross. This article is concluded with a suggestion on the risk of fund raising action, system design, transparency and supervision in terms ofcost-benefit effect. Key words: Charitable Organizations; Internal Control;Red Cross 目 录 1. 引 言 1 1.1 问题的提出 1 1.2 慈善机构内部控制研究的重要价值 1 1.3 慈善机构内部控制研究的理论逻辑 2 2. 内部控制的基本理论 2 2.1 国