美国基金会审计监督机制的启示与借鉴

Inspiration and Reference of American Foundations' Audit Supervisory Mechanism

美国有着悠久的基金会行业发展史,基金会审计监督机制也相对较成熟和完善,其经验和模式对我国有着重要的启示和借鉴意义.本文首先对中美两国基金会的发展现状进行简要说明,然后就美国基金会的政府审计、内部审计和社会审计的具体情况进行归纳和分析,再以福特基金会为例说明美国基金会审计监督的具体做法,最后总结出完善我国基金会审计监督机制的若干建议.

With a long history of foundation’ s development in America, the audit supervision of foundations is rather mature and complete than that of other countries.Hence the experience and patterns of American foundations serves as important reference for our countries, including China.This paper starts with a brief description of foun-dations’ development of both China and America, and then summarizes and analyses the particular case of govern-ment audit, internal audit and social audit in America.The paper takes the Ford Foundation as an example to illus-trate the specific action of American audit supervision.In conclusion, the paper proposes several suggestions for reference, aiming at developing our foundations’ audit supervisory mechanism.