【摘要】：近年來,研究非營利組織的相關(guān)內(nèi)部管理控制問題正逐漸成為國內(nèi)外非營利組織研究的“熱點”問題。非營利組織是區(qū)別于政府和營利組織的不以營利為目的的社會組織,近幾年它已在社會經(jīng)濟生活中發(fā)揮越來越重要的作用,形成了與政府和市場三足鼎立的局面。非營利組織的活動現(xiàn)已遍及社會的各個方面,它的發(fā)展也受到了各方越來越多的關(guān)注。非營利組織遇到的越來越多的問題都與其財務(wù)管理有關(guān),因此財務(wù)管理問題已經(jīng)成為了非營利組織健康發(fā)展的核心問題之一,而對這些問題的解決必須依賴對非營利組織財務(wù)管理的改革和完善。其中,非營利組織的內(nèi)部會計控制是財務(wù)管理問題的關(guān)鍵。由于內(nèi)部會計控制存在缺陷和不足,使得非營利組織的運營效率受到了一定程度的限制,組織資源得不到合理有效的配置,從而造成組織內(nèi)部監(jiān)督不嚴、資源浪費嚴重。 本文從非營利組織的概念界定、特點及財務(wù)管理特征入手,結(jié)合內(nèi)部控制理論,闡述非營利組織內(nèi)部會計控制的必要性,提出構(gòu)建非營利組織內(nèi)部會計控制的思想框架,并以博物館行業(yè)為案例,分析非營利組織內(nèi)部會計控制的現(xiàn)狀及其存在的問題。通過文獻綜述法、案例分析法、歸納演繹法等方法,著重從內(nèi)部會計控制評價及風險防范方面,分析構(gòu)建非營利組織內(nèi)部會計控制體系思路。 在新的經(jīng)濟和社會形勢下,非營利組織與社會和經(jīng)濟密切相關(guān)的重要特征使得它的內(nèi)部會計控制必須隨之更新和發(fā)展。本文從宏觀與微觀相結(jié)合的角度,探索建設(shè)非營利組織內(nèi)部會計控制體系,為我國非營利組織內(nèi)部會計控制的完善提供借鑒和參考,為非營利組織的高效運行提供理論服務(wù)。
[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.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F234

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本文編號：2504795