Research On The Internal Control Of The Women’s Federation In Ke County

As the most perfect organization and the most influential women’s organization in China,the women’s Federation has been established for more than 60 years.Over the past 60 years and more,the women’s federations have actively adapted themselves to the development of the social situation,constantly readjusted their functions,and devoted themselves to safeguarding the rights and interests of women and children and promoting the healthy development of women and children’s cause.But as a highly Chinese community organization,under the restriction of the special political system,its organization position and function are restricted by various kinds.Especially in the context of economic and social globalization,organization and resource constraint mechanism transformation of the ruling style of the party and the government function caused by the changes in the way of acquiring,the impact of the international women’s organization mode of operation of the globalization,the emergence of a large number of non-governmental women’s organizations,a series of factors of women’s groups the challenge of diversification of interests and so on,the women’s organizations are facing increasing pressure to change.How to make adaptive changes according to the requirements of the situation and create new images of the third sector as representatives to safeguard women’s rights and interests has increasingly become the concerns of women workers and academia.Based on the analysis and summary of the internal control theory and the research results of the internal control of non-profit organizations,In this paper,taking the COSO’s Internal Control-Integrated Framework and Regulations for Inrernal Control of Administrative and Nonprofit Organizations(trial)as the theoretical basis.Combined with the actual situation of the Women’s Federation in Ke County,the paper respectively establish framework system in four aspects including risk assessment,internal control at unit level,internal control at business level and supervision and evaluation.It analyzes the current situation of internal control,existing problems and reasons about the Women’s Federation in Ke County and puts forward related measures.The research finds that major problems existing when the Women’s Federation in Ke county launches internal control are listed as follows.In the aspect of risk assessment and control method,risk consciousness is weak and risk recognition programs and risk solutions are absent;as for the aspect of unit-level internal control,the internal control system is deficient,the organization structure is irrational,internal control awareness is weak,the personnel system is not perfect and information and communication are insufficient;in terms of the aspect of business-level internal control,budget control isn’t well-conducted,income and expenditure control isn’t strictly implemented,asset management and protection is often neglected and government procurement isn’t well controlled;in the aspect of supervision and evaluation system,the supervision system is deficient and problem rectification can hardly be implemented.Effective measures to solve the problems listed above include: make risk control procedures and relevant liability systems and optimize risk evaluation and control methods by establishing regular assessment and rating system of risk;improve the unit-level internal control by further enhancing internal control system and relevant personnel system and strengthening information communication mechanism;optimize business-level internal control by strengthening budget control,improving asset management system and regulating accounting control,income and expenditure and procurement business control;improve supervision and assessment system by strengthening internal supervision and actively employing external supervision force.This thesis aims to provide some references to improve the internal control of China’s non-profit organizations.