The Study On Internal AccountingControl In Nonprofit Organization

The nonprofit organization is a not-for-profit social organization different from the government and for-profit organizations,and in recent years it has played an increasingly important role in the social and economic life. Nonprofit organizations encounter more and more problems are related to its financial management, among them, non-profit organization’s internal accounting control is the key to the problems of financial management. Flawed and inadequate internal accounting controls, making the operational efficiency of the non-profit organization has been somewhat limited organizational resources are not reasonable and valid configuration, resulting in organizations lax internal oversight, serious waste of resources.This paper is to define the concept of non-profit organizations, starting characteristics and financial management features, combined with the internal control theory, expounded the necessity of a non-profit organization of internal accounting controls, and proposed to build the ideological framework of the non-profit organization of internal accounting controls, and the museum industry as a caseanalysis the status of a non-profit organization of internal accounting controls and its problems. By literature review, case analysis, inductive deductive method and other methods, focus on analysis to build the non-profit organization of internal accounting control system ideas from internal accounting control evaluation and risk prevention.The non-profit organization and is closely related to social and economic characteristics that make its internal accounting controls must be updated and the development of new economic and social situation. From the combination of macro and micro perspective, explore the construction of the system of internal accounting controls of non-profit organizations, for the perfection of the internal accounting control of our non-profit organization providing reference services to provide for the efficient operation of the non-profit organization theory.