A Study On Internal Control Of Red Cross Society Of China Under COVID-19 Epidemic

In recent years,the constant occurrence of unexpected events around the world is a social reality that human beings must face at present,especially the emergence of the COVID-19 epidemic,which has had a negative impact on the economic and social development around the world and seriously tested the social governance ability of all countries.During the outbreak of COVID-19 epidemic in 2020,the Red Cross will play an irreplaceable role in anti-epidemic activities by virtue of its professionalism and organization.However,with the expansion of the epidemic scope and the worsening of the disease,the Red Cross has some problems in the prevention and control of the epidemic,such as inefficient material management and unreasonable material allocation,which have aroused public doubts and led to the decline of its credibility,which is not conducive to the development of itself and the charity industry.As the leading organization in China’s charity industry,the Red Cross Society has been receiving a lot of public attention.In recent years,with the frequent occurrence of negative incidents of the Red Cross Society,the "Guo Meimei" incident and the"sky-high meal" incident have seriously affected the social status of the Red Cross Society of China and the public’s confidence in it.The fundamental reason is that the internal control of the Red Cross Society of China is flawed,and each process is not strictly controlled.According to the Code of Internal Control of Administrative Institutions(for Trial Implementation),combined with internal control theory,information asymmetry theory,governance theory,principal-agent theory,etc.,this paper analyzes the current situation of internal control of China Red Cross Society from three aspects:organizational level,business level,evaluation and supervision.Combined with the performance of Red Cross Society during the epidemic,it analyzes the existing problems and causes of its internal control,and puts forward corresponding improvement countermeasures accordingly.According to the research on the internal control of the Red Cross Society of China under the COVID-19 epidemic,the full text is divided into six parts for discussion:The first part is the introduction.As the opening part of this article,this part firstly expounds the research background and significance of internal control of Red Cross,and based on the research status of internal control of charitable organizations,nonprofit organizations,administrative institutions and other organizations at home and abroad,carries out follow-up in-depth research.The second part is the Concept definition and theoretical basis.In this part,firstly,the specific content and characteristics of internal control of charitable organizations are clarified.Combined with the information asymmetry,governance and principalagent problems that arise in the development of charitable organizations,the relevant theoretical basis is expounded.Combined with the Internal Control Standard of Administrative Institutions(Trial),the specific content of internal control of charitable organizations is defined.The third part is the current situation of internal control of China Red Cross Society under the COVID-19 epidemic.This part is based on the "Code".Firstly,it describes and summarizes the current situation of internal control in organization,business of the Red Cross Society,which lays the foundation for further analysis of the defects exposed in the system construction,organizational structure and specific business process implementation of the Red Cross Society.The fourth part is the analysis of internal control defects and causes of China Red Cross Society.In the third part,based on the summary of the present situation,this paper analyzes the internal control defects of the Red Cross Society and their causes.Based on the aforementioned theory,this paper analyzes the causes of the internal control system construction defects and implementation defects of the Red Cross Society,combined with the current situation of the Red Cross Society,relevant laws and regulations and the characteristics of the COVID-19 epidemic.The fifth part,the improvement suggestions and countermeasures against the internal control defects of the Red Cross Society.In view of the causes of internal control defects of the Red Cross Society,this part puts forward improvement suggestions on the reconstruction and optimization of internal control of the Red Cross Society from three aspects:system level,implementation level and safeguard measures.The sixth part is the conclusion and prospect.This part is mainly based on the above analysis,refining and summarizing the main viewpoints and countermeasures,hoping to provide some referential ideas for the internal control construction of China’s philanthropy,and at the same time,reflecting and summarizing the limitations of this paper and looking forward to the future internal control construction of philanthropy and the overall development of philanthropy.