The Study On Internal Accounting Control In Nonprofit Organization

Recently, the research on nonprofit organization has become hot spot of domestic theory gradually. However, the researches referring to internal accounting control in nonprofit organization are not many. This restricts the operating efficiency of nonprofit organization to some extent, having resources not rationally or effectively allocated, thus it results in undemanding organizational supervision and serious waste. From points of nonprofit organizational mechanism and characteristics as well as combining internal accounting theory, this paper talks about how to combine and apply both nonprofit organization and internal accounting theory effectively.This paper is divided into six chapters. The first part describes thesis background, selection significance, research status and writing frame, etc.The second is financial mechanical system of nonprofit organization. It mainly introduces relative content of nonprofit organization, including concept and definition of nonprofit organization, the rise and status of nonprofit organization in China, educing financial mechanical system of nonprofit organization.The third chapter is mode of internal accounting control system, which gives a general description of internal accounting control theory. This thesis introduces correlative concepts and constituents of internal accounting control theory, as well as the principle and procedure of establishing internal accounting control system.The fourth part is establishing internal accounting control mechanism in nonprofit organization, which mainly introduces orientation of assessment subject, control objective and establishment of internal control mechanism.The fifth part is operating internal accounting control mechanism in nonprofit organization, which makes a concrete analysis from some respects, such as monetary fund, physical assets ,etc.The sixth chapter is control assessment and risk prevention of internal accounting control mechanism in nonprofit organization, which discusses the establishment of internal accounting control assessment system from points of appraisal criterion, procedure and methods, etc.