The Research On The Problems Of The Internal Control In The Non-proift Organization

The influence of non-profit organization in the process of development of ourcountry economy is gradually widely. It plays the same social service with thegovernment. But it is different from the government organizations, because It is thepublic group who can be more close to society. By improving the operating efficiencyof non-profit organization and the management, it can play a greater extent socialutility of the organization. But with the diversified development of society, moreserious problems in the nonprofit organization appear frequently. These problemsseriously threaten the credibility of non-profit organizations in the society, it alsocaused the social questions to the system of internal control framework of non-profitorganization.The Ministry of Finance lay down "basic norms of internal control" and"internal control guidelines" in2008and enacted in2010, which provides scientificguidance for the establishment of the internal control system.It is the milepost ofinternal control theory. The application of the theory of internal control in theenterprise can provide theoretical basis for improving the internal control of thenon-profit organization. At the same time, we draw lessons from abroad for themanagement experience of non-profit organization, which will provide practicalreference for the research on internal control of non-profit organization in China.Based on the enterprise internal control theory, and combined with thecharacteristics of non-profit organization, this paper will perfect the internal controlsystem of non-profit organization. Because the effect of the Red Cross in our countryis very extensive, so by taking the case of the Chinese Red Cross as an example, weputforward basic measures to further improve internal control of non-profitorganization. By citing and summarizing a lot more social disputed cases, this paperreveals some typical defects of the non-profit organization’s internal control from fiveaspects of internal control. When we talk about how to improve and perfect theinternal control of non-profit organizations, we take the Red Cross as an example,then we put forward a series of universal policies, which will be used for theimprovements of the internal control of the non-profit organizations.The innovation of this paper is mainly reflected in the following two aspects:(1) based on the elaboration of defects in the internal control of non-profit organization,it makes the research more targeted by a large number of case studies, especially theanalysis of the Red Cross organization,;(2) there are a series of flow chart used inthis paper, as a result, the readers can understand easily by combining the theorywith the legend.