慈善组织内部控制评价指数的构建与应用

Construction and Application of Internal Control Evaluation Index of Charitable Organizations

随着红十字会的'郭美美事件'、中华慈善总会的'尚德诈捐门'等一系列慈善丑闻的发生,我国慈善组织的社会公信力陷入严重危机,阻碍了慈善事业的发展与进步,也削弱了慈善组织在社会结构中的协调平衡作用。为了提升我国慈善组织的社会公信力,建立健全慈善组织内部控制是有效的途径。本文通过构建慈善组织内部控制评价指数,对100家慈善组织内部控制的设计与执行情况进行打分,发现慈善组织内部控制存在的普遍问题,并据此提出改进建议,以引起政府部门、慈善组织以及社会公众对慈善组织内部控制建设的关注,推进我国慈善事业的稳健发展。

With the Red Cross of the 'Jocie Guo incident' and the China Charity Federation,'Suntech tax fraud' and a series of scandals, the social credibility of charitable organizations is seriously damaged. This has seriously hindered the development and progress of charitable organizations and weakened its role in the balance of social structure. In order to improve the social credibility of charitable organizations in our country, the establishment of internal control system is an effective solution. This paper builds the internal control evaluation index model for charitable organizations,and selects the design and implementation of interal control of 100 charity as evaluation objects. According to the evaluation result, we can find that there are some common problems of internal control in charities and then put forward the improvement suggestions to attract the attention of government departments, charitable organizations and the public to the construction of the internal control of charitable organizations. This can promote the development and progress of our countrys philanthropy effectively.