Applied Research On Shadowless Lamp Effect Of Charity In The Internal Control

Charitable organization is an important institution of social resourceredistribution and integrated, it has played a huge role in the neediest cases action andnatural disasters in the post-disaster construction. And as a non-profit organization, itplays a social service function. At present, the charity organization recognized by thesociety, at the same time, it also exist problems such as poor management. The use ofcharitable funds exposed a series of problems of the charity management, even ethicalissues. The problem of information transparency and credibility has become the mostserious problems in the development of charity, and it directly affects the enthusiasmof social donation. In recent years, philanthropy has been developing rapidly in ourcountry, the charity’s negative problems caused social public attention to the internalcontrol level. At the same time, departments of the government have strengthened thesupervision and evaluation of charity organization’s internal control. But charity lawsis not sound in China, which leads to the internal control of charities is weak, andcaused a lot of issues, such as money intercept, corruption, and so on. So, we need toestablish and improve the charitable organization’s internal control system, strengthenthe construction of charity information disclosure system, perfect the public platform,and establish the mechanism of query, tracking, feedback and disclosure by charitygoods. Eventually, it will form a whole process of supervision mechanism fromraising, operations to use effect of the charity goods.The principle Shadowless lamp effect has been widely used in the field of socialscience and natural science, it adopts the method of system theory to comprehensivelyanalyze and solve problems. And it is able to provide a comprehensive design schemeto establish the system of internal control for charity organizations. Shadowless lampeffect is mainly play a role by four aspects: quantity, efficiency, Angle and platforms.By combining COSO report about the control environment, risk assessment, controlactivities, information and communication, supervision of the specific content of thefive elements, and deduction the four elements of shadowless lamp to the internalcontrol system of charity organization, it mainly includes: the number of internalcontrol subject, powers and ability of the internal control, the vertical networks ofinternal control activities and the platform of the internal control function. By combining the shadowless lamp effect at a charity organization for theapplication of internal control, this paper analyzes the N charity federation in theinternal control of these problems: Internal control is weak; the highest power organbecome a mere formality; the internal control activities is not sound; lack of effectiveevaluation and information disclosure mechanism, etc. Then, on the basis ofshadowless lamp effect factors, the following about the optimization of the internalcontrol measures are put forward: First, strengthen the supervision of the internal andexternal, pay more attention to the supervision of the stakeholders; Second, strengthenthe powers and authorities of office of the board of directors and the board ofsupervisors; Third, the implementation of a comprehensive internal control activities,including donations of control, budget control, capital control; Fourth, establish theevaluation mechanism of the internal control and information communicationplatform, and build the qualitative and quantitative indicators, to perfect the content ofinformation disclosure.