本文選題：慈善機(jī)構(gòu) + 內(nèi)部控制��； 參考：《山東大學(xué)》2014年碩士論文

【摘要】：近年來隨著經(jīng)濟(jì)的快速發(fā)展,改革開放政策的不斷推進(jìn),慈善事業(yè)在中國這片大地上日漸發(fā)展。慈善機(jī)構(gòu)作為一個(gè)非營利的特殊團(tuán)體,對(duì)于穩(wěn)定社會(huì)、緩解貧富差距、扶貧濟(jì)困方面有著重要意義。在美國,慈善已經(jīng)發(fā)展成了日常生活的一部分,充分成熟的市場(chǎng)給以個(gè)人、家庭或企業(yè)名稱冠名的慈善機(jī)構(gòu)提供了基礎(chǔ)。轉(zhuǎn)觀國內(nèi),雖然近年來慈善事業(yè)一直在發(fā)展,尤其在汶川地震后更是掀起了民間慈善的熱潮,民間慈善團(tuán)體的數(shù)量更是在不斷增加,但是伴隨著快速發(fā)展的同時(shí),國內(nèi)慈善機(jī)構(gòu)暴露出的問題越來越多,私自挪用、濫用職權(quán)、玩忽職守等一系列的問題使慈善機(jī)構(gòu)的公信力受到了公眾的質(zhì)疑,加之國內(nèi)慈善機(jī)構(gòu)的成立程序繁瑣且必須掛靠政府部門,很多慈善機(jī)構(gòu)里行政色彩濃厚,缺乏獨(dú)立性,沒有做慈善公益的氛圍,這些也造成了國內(nèi)大部分慈善機(jī)構(gòu)至今仍披著神秘的面紗,公眾對(duì)于他們的認(rèn)識(shí)少之又少。因此促進(jìn)慈善機(jī)構(gòu)的健康發(fā)展成了國內(nèi)慈善事業(yè)面臨的當(dāng)務(wù)之急,而促進(jìn)慈善機(jī)構(gòu)健康發(fā)展的前提恰恰是建立有效完善的內(nèi)部控制體系,確保內(nèi)部控制的執(zhí)行有效。隨著財(cái)政部《企業(yè)內(nèi)部控制基本規(guī)范》、《行政事業(yè)單位內(nèi)部控制規(guī)范(試行)》的陸續(xù)頒布,越來越多的企業(yè)、行政事業(yè)單位開始強(qiáng)制關(guān)注內(nèi)部控制有效性,慈善機(jī)構(gòu)建立和完善符合自身特點(diǎn)的內(nèi)部控制體系屬于大勢(shì)所趨,在與國際接軌并促進(jìn)我國慈善事業(yè)科學(xué)持續(xù)發(fā)展的道路上,我們?nèi)沃氐肋h(yuǎn)。 本文在闡述慈善機(jī)構(gòu)內(nèi)部控制理論的同時(shí),分析國內(nèi)外慈善機(jī)構(gòu)在內(nèi)部控制方面的經(jīng)驗(yàn),從慈善機(jī)構(gòu)的視角,深度剖析探討慈善機(jī)構(gòu)實(shí)施內(nèi)部控制的必要性,并以JN市慈善總會(huì)為案例,結(jié)合訪談及實(shí)地調(diào)研經(jīng)驗(yàn)深入剖析當(dāng)前慈善總會(huì)在內(nèi)部控制的現(xiàn)狀及成因,嘗試性的搭建JN市慈善總會(huì)的內(nèi)部控制框架,并提出確保內(nèi)控體系得以實(shí)施的措施,以期為國內(nèi)類似慈善機(jī)構(gòu)在內(nèi)部控制構(gòu)建方面提供建設(shè)性的意見。
[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.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D632.9;F810.6

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