Research About Building The Internal Control System Of JN City’s Charity

With the rapid economic development in recent years, and constantly promote philanthropy growing development of reform and opening policy in China this land. As special charity nonprofit organizations, has a significance effect in helping the poor, maintaining social stability, ease the gap between rich and poor. In the United States, the charity has grown into a part of everyday life, fully mature markets provided the basis for individuals, charities named after family or companies. Turn the domestic outlook, although in recent years has been the development of charity, especially after the Wenchuan earthquake is set off private charity craze, The more the number of non-governmental charitable organizations grow, but with the rapid development of the domestic charities problems exposed more and more, a series of problems of abuse of power, dereliction of duty and the public doubts, coupled with the establishment of national charity program and must be anchored cumbersome government departments, which also caused the most domestic charities still dressed in mystery, public awareness for there is rare. So the premise of promoting the healthy development of the charity has become the most urgent task that the domestic philanthropy is facing, charity and promote the healthy development is precisely to establish an effective internal control system to ensure the implementation of effective internal controls. With the Ministry of Finance 《Basic Norms of Internal Control of Company》,《Administrative Organization Internal Control Norms and Institutions (Trial)》 is successively promulgated, more and more enterprises, administrative institutions began to force attention to the effectiveness of internal controls, establish and perfect charity internal control system in line with its own characteristics belonging to the general trend, in line with international standards, to promote philanthropy mature, we have so much things to do.This paper describes the internal control theory charities, while analyzing the experience of foreign charities in terms of internal controls to JN City Charity of case analysis, in-depth analysis of the Charity in the current internal control status and reasons and combine some domestic charities to draw on internal control, internal control framework in order to build JN City Charity from the internal environment, hoping to provide constructive advice for similar domestic charities in terms of the internal control construction.