Research On The Internal Control Of Charitable Organizations

The influence of charity organizations on the development of modern economy in our country is becoming more and more extensive. It is a public welfare organization which can be close to the community, and it is a function of social service. The activities of charitable organizations are now spread to all levels of society, and its development has been more and more attention. The rapid development of philanthropy in our country and did not live to cover up the problems of its own: charity does not regulate the internal management, fund is not dedicated, units and individuals without authorization to raise property have occurred, some places even cheat donate illegal behavior and so on.The emergence of these problems has seriously affected the social credibility of charitable organizations, is not conducive to their long-term health development. The healthy development of the charity has become the touchstone of the credibility of the country, and promote the healthy development of the charity premise is precisely to establish the perfect and effective internal control system, which is the guarantee of sustainable operation of charity. Based on the theory of internal control, combined with the characteristics of charity organization, this paper analyzes the problems existing in the internal control system of charitable organizations in China, and puts forward some corresponding solutions to these problems. The main content of this paper is divided into the following five parts:The first part, introduction. Mainly introduces the internal control of the charitable organizations in our country, research background and the research significance, the research on methods and research status at home and abroad.The second part, the internal control of charitable organization. The definition of internal control of charitable organizations is defined, and the contents and characteristics of the internal control of charitable organizations are proposed based on the theory of internal control of enterprises.The third part, the present situation and existing problems of the internal control of charitable organizations in china. This part analyzes the problems and reasons of the internal control of the charitable organizations in China.The fourth part, improve the internal control of charitable organizations in china. In this part, the problems of the internal control of charitable organizations in our country are from five aspects: control environment, risk assessment, control activities, information and communication, supervision and evaluation.The fifth part, the internal control of charitable organizations in the application of case study. This part of the development of the Red Cross Society of China, the fourth part of the research results were applied to the specific charitable organization- the Red Cross organization.Sixth part, conclusion. Summarized the research results of this paper, and proposed the research questions and the future research prospect.