| BACKGROUNDAfter China’s reform and open-up, the China Children and Teenager’s Fund was founded in1981as the first public welfare foundation in China, afterwards, the public welfare and charitable organizations in China began to develop in a flourished level, especially it’s development has got a rapid rate since the new century. The "5.12Earthquake" in2008and "YuShu Debris Flow" in2009etc. have met the Chinese citizen’s enthusiasm of charity and the charitable consciousness has deeply rooted in their mind since then.Chinese public welfare and charitable organizations play a major role in Chinese philanthropy’s development. China’s charity is dominated by public charity, the local charity play an important role at the same time. Chinese public welfare and charitable organizations play an important role in poverty alleviation, science and culture, health, environmental protection and other aspects, it become an significant force for the social harmonious’ development. In other words, Chinese public welfare and charitable organizations have a unique role in the humanitarian area that cannot be controlled by the government and the market.With the booming development of Chinese charity is not only bright and praise but also dark and criticism, such as the "Guo Meimei" event that China Red Cross involved in seems to be the most serious one. The reputation of China Red Cross accumulate in the past hundred years was trampled worthless in this event, and its credibility fallen into the lowest. Review the scandals of Chinese charities, it can be found that the lack of internal control in these organizations made the predicament. Problems such as power, abuse, lack of supervision, confused information, the lack of risk consciousness ect. lead these organizations out of control, the corruption and fraud was appeared, and it cause the criticism from the citizens as well.For a long time, as the special government system, most of charities in our country belongs to the government system, after reform and open-up the philanthropy is allowed the non-governmental organizations or individuals to join in. In China, the public welfare and charitable organizations are one part of the administrative institutions and play a role as the leader in philanthropy. The non-governmental public welfare organizations are under the government’s control and have important influence in philanthropy. The implement of "administrative institutions internal control standard (on trial)" in2014, as the public charities are limited by it, the internal control of public charities are began to construct from the law level. Therefore, this study is based on the lack of internal control of public welfare and charitable organizations and the implement of "administrative institutions internal control standard (on trial)" and study the internal control evaluation of Chinese public welfare and charitable organizations.PURPOSEThe purpose of this study is set up the internal control evaluation system of Chinese public welfare and charitable organizations which is base on the study to the current situation of internal control of Chinese public welfare and charitable organizations and relevant laws or regulations.l.This study summarize the document literature about internal control from home and abroad, especially concern on the research about public welfare and charitable organizations’internal control, and intend to construct the internal control evaluation system from the research of the predecessors.2. The study on Chinese public welfare and charitable organizations mostly come to a qualitative conclusion, this study use the analytic hierarchy process(AHP) and fuzzy comprehensive evaluation method to set up the weight and give out the score of each evaluation index, trying to get the qualitative conclusion of the internal control evaluation of the Chinese public welfare and charitable organizations.3. This study use the case method to practice the public welfare and charitable organizations’internal control evaluation system, and use this system to evaluate the internal control of Sichuan Red Cross, in order to get the commonness of the philanthropy from this single charity’s practice and test the capacity of this evaluation system.MAIN CONTENTS AND VIEWS This paper study the internal control evaluation of Chinese public welfare and charitable organizations under the background that the Chinese charities fallen into the scandals. This study set up the charities’internal control evaluation system, and use it to evaluate the internal control of Sichuan Red Cross, then analyzed the result. The main contents and views as follows.Chapter1is introduction. This chapter elaborated the research’s background and significance, summarized the method of this study, and stated the study’s major contribution and the shortage.Chapter2is literature review. This chapter reviewed the internal control literature of enterprise and public welfare and charitable organization. This part reviewed the literature of enterprise internal control research from the two levels of home and abroad:firstly, review the foreign literature by a time sequence; secondly, separate the domestic internal control literature into control concept, control theory and control system parts, then review it from the theory and practice aspect. The review of literatures of public welfare and charitable organizations’ internal control began in the review of the definition and connotation of the charity, then reviewed the study of internal control of the charities in home and abroad, summarized the development of foreign charities’internal control study, and review the domestic research on charities’internal control concern on the trend that the research is from the elements to the whole.Chapter3is theoretical analysis of public welfare and charitable organizations. This chapter firstly elaborated the theoretical basis of Chinese public welfare and charitable organizations that include system theory, cybernetics, signal transmission theory and principal-agent theory. Secondly, build the theoretical framework of public welfare and charitable organizations’internal control evaluation; include the goal, the entity, the element and the method. At last, construct the system of internal control evaluation of public welfare and charitable organizations, separated the internal control evaluation system of public welfare and charitable organizations into five indicators, include internal environment, risk assessment, control activities, information transmission and communication, internal supervision, and set22secondary indicators follow the five indicators, they constitute the Chinese public welfare and charitable organizations’internal control evaluation system. Chapter4is case analysis. This chapter chooses the Sichuan Red Cross as the sample, and use the Chinese public welfare and charitable organizations’internal control evaluation system to evaluate the internal control of it in qualitative and quantitative. The expert consultation method is use in the internal control evaluation of Sichuan Red Cross, and base on it we set up the weight of each indicator of the internal control evaluation system of Sichuan Red Cross through AHP method, and use the fuzzy comprehensive evaluation method work out the score of each indicator. This chapter analyzed the result of the internal control evaluation of Sichuan Red Cross and give out suggestions.The chapter5is conclusion. This chapter is a resume of this study’s results, play the main views of this paper and it base on the limitations of this study to look forward the future’s study.MAIN CONTRIBUTIONSOn the theoretical side, the paper generalize the theoretical basis of internal control evaluation of Chinese public welfare and charitable organizations, and use the system theory, cybernetics, signal transmission theory and principal-agent theory explain the cause of internal control evaluation of Chinese public welfare and charitable organizations, it consummates the theoretical basis of internal control evaluation of Chinese public welfare and charitable organizations. This paper reference enterprise internal control evaluation’s development construct the Chinese theoretical framework of public welfare and charitable organizations’ internal control evaluation from purpose, entity, method and element four parts.On the practical side, the paper based on the views of the experts and related literatures to construct the system of internal control evaluation of Chinese public welfare and charitable organizations, and establish a multi-level index system of internal control evaluation through AHP method, it used fuzzy comprehensive evaluation method to calculate the score of each index to get the quantitative result. This chapter chooses the Sichuan Red Cross as the sample, and use the Chinese public welfare and charitable organizations’internal control evaluation system to evaluate its actuality of internal control, and it has a significant meaning to the Chinese public welfare and charitable organizations’internal control evaluation research. |
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