论文部分内容阅读
随着红十字会的“郭美美事件”、中华慈善总会的“尚德诈捐门”等一系列慈善丑闻的发生,我国慈善组织的社会公信力陷入严重危机,阻碍了慈善事业的发展与进步,也削弱了慈善组织在社会结构中的协调平衡作用。为了提升我国慈善组织的社会公信力,建立健全慈善组织内部控制是有效的途径。本文通过构建慈善组织内部控制评价指数,对100家慈善组织内部控制的设计与执行情况进行打分,发现慈善组织内部控制存在的普遍问题,并据此提出改进建议,以引起政府部门、慈善组织以及社会公众对慈善组织内部控制建设的关注,推进我国慈善事业的稳健发展。
With the occurrence of a series of charity scandals such as the “Red Cross” “Guo Meimei Incident” and the “Charitable Foundation” of the China Charity Federation, the social credibility of China’s charity organizations has plunged into a serious crisis and hindered the development of charity Development and progress have also weakened the coordination and balance of charities in the social structure. In order to enhance the social credibility of charities in our country, it is an effective way to establish and improve the internal control of charities. This paper scored the design and implementation of the internal control of 100 charitable organizations by constructing the evaluation index of the internal control of the charitable organizations and found the common problems existing in the internal control of the charitable organizations and put forward the suggestions for improvement based on the above to cause the government departments, charities and The public concern over the construction of internal control of charitable organizations promotes the steady development of charities in our country.