Research On The Optimization Of Internal Control Of Shenzhen Jianhui Charity Foundation

As residents’ incomes increase,the third distribution plays an important role in helping the process of common prosperity.Charity is an important starting point for the third distribution,and it has gradually been placed in an unprecedented prominent position.However,China’s charities have a short development time,the operating efficiency is lower than that of modern enterprises,and a series of financial problems that have broken out in recent years have also damaged credibility.The internal control of charities has thus attracted widespread attention.This paper selects the familiar Shenzhen Jianhui charity foundation for research.The charity organization was established in 2016 and has developed for about 6years,From the perspective of development stage,it is not a small-scale start-up stage,nor has it grown into a mature organization with standardized and safe internal control,I hope the research results of this paper have a certain practical significance for most of the growing charitable organizations in China.Based on COSO’s internal control theory,this paper makes a careful analysis of the internal control status and problems of Shenzhen Jian Hui charitable foundation,and finally puts forward some reasonable suggestions for the problems.The analysis tool is based on the internal control framework at the organizational and business levels considered in the internal control norms of administrative institutions(Trial)issued by the Ministry of finance.The current situation,problems and proposed measures are carried out from the organizational and business levels.Because we hope to make the internal control work of the charity organization from establishment,implementation to detection and re optimization,so as to continue a virtuous circle in the future,this paper shows the existing problems in all aspects as much as possible.This paper holds that the internal control problems of Jianhui charitable foundation are mainly:The organizational structure at the organizational level is imperfect,the internal control system is incomplete,the internal control ability of full-time employees is weak,the internal supervision is weak,and there are defects in information disclosure;There is a lack of professional talents at the business level and a lack of whole process monitoring system for the project,And put forward targeted solutions to the problems.Firstly,at the organizational level,we should improve the organizational structure,improve the internal control system,cultivate the awareness of internal control,improve the supervision mechanism and improve the degree of information disclosure;At the business level,implement the budget management system,add material management system,and implement the whole process supervision and management of the project.This is the end of the main part of this paper,in order to build a reasonable management structure,hoping to bring some reference to explore various problems that may arise in order to optimize the internal control of growing charities.