非营利组织的内部控制研究

Research on the Internal Control in Nonprofit Organizations

非营利组织内部控制的目标包括:保证其目标的充分实现程度;保证其信息的可靠性和完整性;保证其资源运行的经济性、安全性及完整性;保证其产品和服务的质量;保证其公信力。非营利组织内部控制的要素包括控制环境、风险管理、控制活动、信息与沟通、监督与检查。我国应该循序推进内部控制规范的制定;有效发挥内审机构在内控建设中的作用;积极探索负责人对内部控制的法定责任;逐步引入外部审计对内部控制的评价制度。

The nonprofit organization＇s internal control objectives include ensuring the full realization of its objectives, ensuring the reliability and integrity of its information, ensuring the economy, security and integrity of its resource operation, ensuring the quality of its products and services, ensuring its credibility. The nonprofit organization＇s internal control elements include control environment, risk management, control activities, information and communication, supervision and inspection. China should promote the progressive formulation of the internal control standards, play an effective internal audit organization＇s role in the construction of internal control, actively explore the legal liability of the unit leader in the internal control, and gradually introduce the external audit agency＇s evaluation of internal control.