Internal Control And Information Disclosure Of Non-profit Organization In China

With the rapid development of social economy,the effect of non-profit organization as the third party becomes more prominent.Research on non-profit organization begins to draw attention from relevant parties.However,due to a relatively late start,the non-profit organizations in China are still in their preliminary stage compared to the international society.It is uncommon to see the domestic studies on the management theory of non-profit organization,especially the study on internal control and information disclosure.The lack of theoretical study limits the operation efficiency of non-profit organization to a certain extent.This paper fills the void in the literature by exploring how to promote the systematic and normalized development of non-profit organization from its formation and features by combing of internal control system and information disclosure theory.This paper consists of six chapters as below:Chapter 1 majorly introduces research background and contribution of the study.Chapter 2 reviews related theories of internal control and information disclosure of non-profit organization,including the definition,features and classification of non-profit organization,relevant theories and five elements of internal control,and definition and theoretical foundation of internal information disclosure,compare the similarities and differences of internal control and five elements system between non-profit organization and enterprise.Chapter 3 depicts the current situation of non-profit organization in China.It mainly elaborates on the formation and development,relevant policies,development condition of internal control,and current situation of internal information disclosure of non-profit organization in China.Chapter 4 elaborates on the research situation of internal control issues of non-profit organization in China,including the existing problems of internal control of non-profit organization in China,and thus puts forward suggestions for improvement of internal control quality of non-profit organization in China.Chapter 5 carries out analysis on the problems and causes of internal control and information disclosure of non-profit organization in China,and puts forward improvement suggestions.Chapter 6 concludes the study,and explains innovation and limitations of this paper.