The Nonprofit Organization Internal Control Problems And Measures Studies

Since the mid-1990-s,the non-profit organizations develop rapidly in our country.Non-profit organizations as a kind of social organization can alleviate the different kinds of social contradictions,promote the formation of a virtuous operation.It has the function of social service,can provide the government and the enterprise can't effectively to provide goods and services;Public administration plays its social management functions in the grassroots,flexible and efficient characteristics.Industry supervision function,such as the chamber of commerce,industry association,etc are based on the industry supervision;Organization and coordination functions,coordinate different interest subjects and contradiction between the weak group,etc.At present,the prosperous non-profit organizations can not only make up for the defect of national system's inefficiency and substitute the government's functions which are difficult to accomplish,but also can be fair and provide wellness for everyone.So,non-profit organizations have a unique advantage and value in compensating "market and government impairments".However,in recent years,frequent scandals of non-profit organizations have greatly reduced its social credibility,bringing the public's challenge to its charity and benefits.Events like the "tents in 2008”,the "guo meimei incident in 2011" make Red Cross the focus of society;In 2014,after the li yapeng's Yan Ran Donation was challenged for impropriating donations,jet li's foundation was also questioned for embezzling Ya'an Earthquake's 300 million donation.The unstoppable emergence of the nonprofit organizations'being questioned is definitely not pure transparent,which greatly reflect that the discrepancy between the charity and the developing environment.It is based on the present situation that the study of non-profit organizations' internal control,and its process of operation set up,implement and effect which can help us analyze its defects and reveal its problems.This article mainly focuses on the characteristics of nonprofit organizations' internal control,the reason we set up internal control and its effect,and solutions to solving the problems.Mainly uses the combination of internal control theory and the case of charity federation analysis method,draw lessons from the internal control related theory,combining quantitative analysis and qualitative analysis,to join the interview link to solve practical problems.As a case study of control environment,risk assessment,control activities,information communication and supervision in the operation of charity federation in the five elements of internal control,analyzes the organization structure,personnel management,income,spending,special funds,donations,problems of information disclosure and regulation,etc,to enhance staff awareness of internal control,risk control ability,system implementation,information transparency,the internal audit supervision and the five aspects put forward the improvement of internal control mechanism.Finally,we conclude that we should increase government support,strengthen risk management,pay more attention to the effectiveness of supervision,and consider people's thinking.However,given the fact that Chinese's non-profit organizations are big and vary in dimensions,we should seriously look for the proper way of internal control according to the type and stage of different non-profit organizations.